Calculate the income tax liability for 2020-21 of a husband and wife (both born in March 1935) given the information shown below. In each case, an election has been made for 50% of the tax reduction relating to the MCA minimum amount to be set against the income tax liability of the claimant's spouse. They are not Scottish taxpayers and none of their income is derived from savings or dividends.

(a) Married July 1961; husband's income £30,260, wife's income £23,250.

(b) Married 1 October 2020; husband's income £21,625, wife's income £17,695.

(c) Married July 1961 but husband dies on 12 October 2020; husband's income £15,085, wife's income £24,255. The couple have not elected that MCA should be claimed by the spouse with the higher net income.

In each case, the stated income figure is the taxpayer's net income (i.e. total income less tax reliefs) and adjusted net income is the same as net income.