5.6 In 2016-17 the number of days for which each flat was available for letting, and the number of days actually let, were: Flat 1 Flat 2 Flat 3 Days available 210 220 252 Days actually let 99 107 109 *5.6 *5.7 Show Georgina's potential averaging claims. In 2016-17, Peter is granted a 12-year lease on a property, paying a premium of 40,000 to his landlord. He immediately grants a 4-year sub-lease to Paula, receiving a premium of 14,000. Calculate the income tax assessment on the premium received by Peter.