A married man (born 3 November 1934) died on 8 July 2023. He received a retirement pension of £15,000 between 6 April 2023 and the date of his death. His wife (born 12 August 1940) had no income whilst her husband was alive but received a pension of £19,955 between 8 July 2023 and 5 April 2024. They were married in 1970 and made no elections in relation to the married couple's allowance.

Calculate their income tax liabilities for 2023-24.