Four taxpayers each make three chargeable disposals during 2017-18. Compute their taxable gains for the year (assuming that there are no unrelieved losses brought forward or carried back) if these disposals give rise to the following gains and losses:

(a) Taxpayer A has gains of £3,500, £4,100 and £5,950.

(b) Taxpayer B has gains of £5,700, £6,840 and a loss of £350.

(c) Taxpayer C has gains of £950 and £9,530 and a loss of £2,050.

(d) Taxpayer D has a gain of £8,950 and losses of £9,500 and £800.