Three taxpayers each have £3,000 of capital losses brought forward. Calculate their taxable gains for 2017-18 if their total gains and losses for the year are as follows:

(a) Taxpayer A has gains of £8,300 and losses of £1,300.

(b) Taxpayer B has gains of £13,700 and losses of £700.

(c) Taxpayer C has gains of £17,400 and losses of £1,200.