Calculate the income tax liability for 2023-24 of a husband and wife (both born in March 1935) given the information shown below. They were married in 1962 and have not elected that MCA should be claimed by the spouse with the higher net income. None of their income is derived from savings or dividends and they are not Scottish taxpayers.

(a) Husband's income £16,330, wife's income £23,320. The couple have jointly elected that the tax reduction relating to the MCA minimum amount should be set against the wife's income tax liability.

(b) Husband's income £34,660, wife's income £17,765. The wife has elected that the tax reduction relating to 50% of the MCA minimum amount should be set against her income tax liability.

(c) Husband's income £15,155, wife's income £24,325. Husband dies on 12 May 2023.

In each case, the stated income figure is the taxpayer's net income (i.e. total income less tax reliefs) and adjusted net income is the same as net income.