3.3 Calculate the married couple's allowance available to the following couples in 2016-17, 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:

(a) Husband born 1930, income £19,200; wife born 1932, income £28,000

(b) Husband born 1928, income £27,740; wife born 1934, income £10,070

(c) Husband bom 1934, income £34,100; wife born 1939, income £20,000

(d) Husband born 1936, income £17,900; wife born 1933, income £46,700.

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