Matthew (who was born on 1 May 1934) dies on 23 December 2017. His only income in tax year 2017 -18 is a retirement pension of £2 9,260. H e made a Gift Aid donation of

£200 in July 2017. His wife has income from property of £20,895 and no other income.

In August 2017 she gave listed shares to charity with a market value of £500.

They were married for many years and made no elections with regard to the married couple's allowance. Calculate their tax liabilities for 2017-18.