*9.6 Ivy begins trading as a market gardener on 1 January 2007, making up annual accounts to 31 December. Her adjusted trading profits in the opening years are as follows:

£

year to 31 December 2007 7,200 year to 31 December 2008 5,010 year to 31 December 2009 4,570

(a) Compute Ivy's trading income for the first four tax years, assuming that no averaging claims are made.

(b) Compute Ivy's revised trading income for the first four tax years, assuming that all possible averaging claims are made.