Matthew (who was born on 1 October 1934) dies on 23 December 2023. His only income in tax year 2023-24 is a retirement pension of £35,130. He made a Gift Aid donation of £200 in July 2023. His wife has income from property of £21,965 and no other income. In August 2023 she gave listed shares to a UK charity with a market value of £500.

They were married for many years and made no elections with regard to the married couple's allowance. Calculate their tax liabilities for 2023-24.