3.2 Calculate the allowances available to a husband and wife in 2009-10 (assuming that they were married before 5 December 2005 and that they have not elected for MCA to be claimed by the spouse with the higher net income) given the following information:

(a) Husband born 1932, income £17,400; wife born 1937, income £23,200

(b) Husband born June 1934, income £23,600; wife born July 1934, income £9,050

(c) Husband born August 1934, income £29,300; wife born 1940, income £18,900.

In each case, the stated income figure is the adjusted net income.