Katie started to trade on 1 October 2019 and decided to prepare her accounts to 30 September eachyear. Her results for the first two years are as follows:

Year Ended Adjusted profit before capital allowances Capital allowances

30 September 2020, 21,600 5,600 30 September 2021, 64,800 6,500

Calculate Katies trading income assessments for the first three years and the overlap profits arisingfrom the application of the opening year rules.