Daniel and Elvis have been in partnership since 6 April 1995, making up accounts to 5 April. On 31 December 2020 Elvis resigned as a partner, and was replaced on 1 January 2021 by Frank. For 2020/21 the partnership made a trading loss of 40,000, and this has been allocated between the partners as follows: Daniel (20,000) Elvis (15,000) Frank (5,000) Each of the partners has investment income. None of them have any capital gains State the possible ways in which Daniel, Elvis and Frank can relieve their Trading losses for 2020/21