*3.8 A married man (born 3 November 1934) died on 8 July 2016. He received a retirement pension of £12,230 between 6 April 2016 and the date of his death. His wife (bom 12 August 1940) had no income whilst her husband was alive but received a pension of

£18,185 between 8 July 2016 and 5 April 2017. They were married in 1970 and made no elections in relation to the married couple's allowance.

Calculate their income tax liabilities in 2016-17.