(a) Richard has net gains for 2023-24 of £10,200 and capital losses brought forward of £2,300. Calculate his taxable gains for 2023-24.

(b) Richard has unrelieved trading losses (eligible for relief against his capital gains in 2023-24) of £12,500. Re-calculate his taxable gains for 2023-24 if he claims that these losses should (as far as possible) be set against his capital gains.

(c) Now calculate the taxable gains for 2023-24 if the capital losses brought forward are £5,800 instead of £2,300.