Magpie Ltd has reported the following results for the year ended 31 December 2020. Trading loss Interest income E (90,000) 2,500 Qualifying charitable donations (6,500) Capital loss (22,000) HMRC consider Magpie Ltd to be thinly capitalised and are seeking to make a reduction of 3,000 to the interest paid to an overseas subsidiary. What is the maximum amount of loss that Magpie Ltd can surrender using group relief? 91.000