Mary and Natalie have been trading for many years sharing profits equally. On 1 January 2020 Mary retired and Oliver joined the partnership. Natalie and Oliver share profits in the ratio of 2:1. Although the partnership had previously been profitable, it made a loss of 24,000 for the year to 31 March 2020. The partnership is expect to be profitable in the future. Calculate the loss accruing to each partner for 2019/20 and explain in detail of partner's what reliefs are available.