Xtra Ltd bought 60% of the ordinary share capital of Yak Ltd on 31 October 2021 and 80% of the ordinary share capital of Zeus Ltd on 31 March 2022. For the year ended 31 December 2022, Xtra Ltd made a trading profit of 240,000 and Yak Ltd made a trading profit of 120,000. Zeus Ltd made a trading loss of 180,000 for the year ended 31 December 2022. Which TWO of the following statements are correct in respect of the potential group relief claims which can be made for the year ended 31 December 2022? Xtra Ltd can claim group relief of 180,000 from Zeus Ltd Yak Ltd cannot claim group relief from Zeus Ltd Xtra Ltd can claim group relief of 135,000 from Zeus Ltd Yak Ltd can claim group relief of 90,000 from Zeus Ltd