Carl begins trading on 1 Jul y 2016 and chooses 30 June as his accounting date. His tax - adjusted trading profits/(losses) for the first two accounting years are as follows:

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year to 30 June 2017 year to 30 June 2018 (49,200) (12,400) Now that he is self-employed, Carl has no other income. Prior to becoming self -employed his only income was from employment, as follows: 23,900 24,760 25,920 8,180 2013-14 2014-15 2015-16 2016-17 (to 30 June 2016) Assuming that Carl makes all possible early trade losses claims, calculate his net income (i.e. total income less reliefs) for years 2013-14 to 2016-17 inclusive.