Three taxpayers each have £3,000 of capital losses brought forward. Calculate their taxable gains for 2023-24 if their total gains and losses for the year are as follows:

(a) Taxpayer A has gains of £5,300 and losses of £1,300.

(b) Taxpayer B has gains of £14,700 and losses of £7,000.

(c) Taxpayer C has gains of £12,100 and losses of £1,200.