Four taxpayers each make three chargeable disposals during 2020-21. Compute their taxable gains for the year (assuming that there are no unrelieved losses brought forward or carried back) if these disposals give rise to the following gains and losses:

(a) Taxpayer A has gains of £3,800, £4,100 and £6,650.

(b) Taxpayer B has gains of £5,700, £7,840 and a loss of £350.

(c) Taxpayer C has gains of £1,250 and £9,930 and a loss of £1,750.

(d) Taxpayer D has a gain of £8,950 and losses of £9,500 and £800.