A market gardener began trading many years ago and has been making good profits for many years. However, adverse weather conditions in 2020 caused his profits to fall very sharply in that year. Adjusted trading profits for the most recent five years are as follows:

He has no other income. The trading profits of 2017 and 2018 were averaged in a previous averaging claim. Identify any further averaging claims that might now be made.

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year to 30 December 2016 year to 30 December 2017 year to 30 December 2018 year to 30 December 2019 year to 30 December 2020 47,800 52,750 52,750 41,100 2,300