Phoebe made the following transfers during 2023-24: None of the gifts are regarded as normal expenditure out

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Phoebe made the following transfers during 2023-24:

None of the gifts are regarded as normal expenditure out of income. Phoebe made no transfers at all during 2022-23. Calculate the value of each of her 2023-24 transfers after deduction of all the available exemptions.

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