Three taxpayers each wish to make an ER claim in relation to a qualifying disposal made during 2017-18. Their previous ER claims are as follows:

(a) Gemma made an ER claim in relation to a gain of £600,000 arising in June 2009.

(b) Robin made an ER claim in relation to a gain of £2,300,000 arising in May 2010 .

(c) Joyce made an ER claim relating to a gain of £750,000 arising in October 2008 and a further ER claim relating to a gain of £6 million arising in September 2010.

For each of these taxpayers, calculate the remaining amount of the ER lifetime limit which is available in relation to qualifying disposals occurring on or after 6 April 2017.