The government is set a big project and incorporated AA Ltd to fulfil the gap in energy supply. After several rounds of bidding, eventually the ordinary share capital of AA Ltd (a trading company) is owned 32% by BB Ltd, 35% by CC Ltd and 23% by DD Ltd. The remaining 10% is owned by various individuals, none of whom own more than 1%. BB Ltd is registered and trading at 32 Queensway, Nottingham. CC Ltd is registered and trading at 15 Dock Street, London, and DD Ltd is registered and trading at 3 Mock Lane, Manchester. All three companies prepare accounts to 31 July. Results for the year to 31 July are as follows: AA Ltd BB Ltd CC Ltd DD Ltd Trading profit/(loss) (100,000) 40,000 39,000 10,000 Chargeable gains - 15,000 - - Income from property 16,000 8,000 11,000 4,000 Qualifying Gift Aid donation - (3,000) (2,000) (1,000) As it is the first year of trading, AA Ltd was lack of capacity of supplying energy and made a trading loss. However, they utilised some spared space and generated income from property. REQUIRED: a) Calculate AA Ltds trading loss available for group relief. (3 marks) b) Calculate AA Ltds trading loss available for each of BB Ltd, CC ltd, and DD Ltd. (9 marks) c) Calculate each companys available profit for group relief. (9 marks) d) Calculate maximum each companys possible group relief claims