Hook, Line and Sinker begin trading as a partnership on 1 February 2022, sharing profits equally. The chosen accounting date is 31 January and the first accounts are made up for the year to 31 January 2023. In addition to its trading income, the partnership has nontrading income as follows:

(a) Compute each partner's income from property for the tax years 2021 -22, 2022-23 and 2023-24.

(b) Compute the gross amount of loan interest on which each partner is taxed in tax years 2021-22, 2022-23 and 2023-24.