26.4 C Ltd has the following results for the four years to 31 January 2010:

y/e y/e y/e y/e 31/1/07 31/1/08 31/1/09 31/1/10

£ £ £ £

Trading profits/(losses) 62,300 22,700 73,600 (205,700)

Capital gains - - - 48,700 Gift Aid donations 1,000 1,000 1,000 1,000 Assuming that a claim is made under both s393A(1)

(a) and s393A(1)

(b) in relation to the trading loss incurred in the year to 31 January 2010, calculate the company's chargeable profits for each of the four years.