Melissa is a sole trader. Her capital gains and capital losses for 2017-18 are £26,600 and

£1,000 respectively. She also has capital losses brought forward from 2016 -17 of

£13,200 and unrelieved trading losses of £18,500 which are eligible for relief against capital gains in 2017-18.

Calculate Melissa's taxable gains for 2017-18, assuming that:

(a) a claim to relieve trading losses against capital gains is not made

(b) a claim to relieve trading losses against capital gains is made.