The following taxpayers are all self-employed and have been trading for many years.

(a) Taxpayer A has adjusted trading profits of £22,500 for the year to 31 December 2023 and £27,200 for the year to 31 December 2024. Overlap profits are £3,000.

(b) Taxpayer B has adjusted trading profits of £19,600 for the year to 30 September 2023 and £6,600 for the year to 30 September 2024. Overlap profits are £4,300.

(c) Taxpayer C has an adjusted trading loss of £2,200 for the year to 31 October 2023 and an adjusted trading profit of

£27,600 for the year to 31 October 2024. Overlap profits are £2,900.

(d) Taxpayer D has adjusted trading losses of £15,300 for the year to 30 November 2023 and £11,400 for the year to 30 November 2024. Overlap profits are £5,700.

For each taxpayer, calculate the taxable profit (or loss) for tax year 2023-24. Assume that none of the taxpayers elects to accelerate the taxation of transition profits. Also assume that apportionments are to be made on a monthly basis.