10.2 Frank began trading on 1 July 2014. Identify the basis periods for his first four tax years if he:

(a) chooses 30 June as his annual accounting date and prepares his first accounts for the year to 30 June 2015

(b) chooses 30 April as his annual accounting date and prepares his first accounts for the 22 months to 30 April 2016

(c) chooses 30 April as his annual accounting date and prepares his first accounts for the 10 months to 30 April 2015.

Also identify any overlap periods which arise in each case.