2.2 Calculate the income tax liability in 2016-17 on the following incomes:

(a) Business profits of £26,605 and bank interest of £720.

(b) Business profits £42,150, building society interest £930 and bank interest £570.

(c) Net loan interest of £130,604.

Assume that a personal allowance of £11,000 is available in cases

(a) and (b). Assume that the personal allowance in case

(c) is zero.