17.5 An individual has capital losses brought forward from previous years amounting to

£4,800. Compute the individual's taxable gains for 2016-17 if total gains and losses for the year are as follows:

either

(a) gains £ 10,200, losses £ 1,000 or

(b) gains £12,000, losses £300 or

(c) gains £17,100, losses £nil.