Calculate the amount of CGT payable for 2019/20 by each of the following individuals. In each case, “taxable income” comprises the individual’s total income, less reliefs which may be deducted from total income and less the personal allowance

Name	Taxable income	ER gains	Residential property gains	Other gains	Allowable losses	Marks
	£	£	£	£	£
Adam	71,000	Nil	Nil	13,200	Nil	2
Bill	71,000	13,200	Nil	Nil	Nil	2
Claudia	47,500	32,800	16,400	Nil	Nil	3
Diane	52,700	27,600	Nil	5,600	1,000	3
Edward	34,790	Nil	12,400	Nil	Nil	3
Fred	35,700	Nil	Nil	21,000	400	3
Grace	27,100	4,000	17,700	8,500	2,200	4
						Total = 20

Assume in each case that there are no Gift Aid donations or pension contributions.