The ordinary share capital of PP Ltd (a trading company) is owned 32% by QQ Ltd, 35% by RR Ltd and 23% by SS Ltd. The remaining 10% is owned by various individuals, none of whom own more than 1%. All companies are UK resident and prepare accounts to 31 July. Results for the year to 31 July 2021 are as follows: 

Compute the maximum possible group relief claims.

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Trading profit/(loss) Chargeable gains Income from property Gift Aid donations PP Ltd (96,000) 12,000 QQ Ltd 41,000 15,000 6,000 (3,000) RR Ltd 38,000 11,000 (2,000) SS Ltd 11,000 4,000 (1,000)