4.7 Matthew dies on 23 December 2016, leaving a widow aged 74. He was bom on I March 1935. His only income in 2016-17 is a retirement pension of £28,710. His wife has income from property of £20,395 and no other income. During the year, she gives listed shares to charity with a market value of £500 and makes a Gift Aid donation of £100.

They were married for many years and made no elections with regard to the married couple's allowance. Calculate their tax liabilities for 2016-17.