Ashok has been trading for many years. He is single and is not a Scottish taxpayer. Recent trading profits/(losses), adjusted for tax purposes, are as follows:

Ashok's only other income comprises property income of £10,000 per annum. Identify the claims which he could make in relation to the trading loss incurred in the year to 28 February 2023. Which of these loss relief claims (if any) might be recommended?