17.3 An individual has capital losses of £2,500 in tax year 2016-17. There are no unrelieved losses brought forward from previous years. Compute the individual's taxable gains for 2016-17 if capital gains for the year are as follows:

either

(a) £nil or

(b) £1,500 or

(c) £8,750 or

(d) £15,050.