Sarah dies on 16 December 2017 , having made net capital losses of £7,300 between 6 April 2017 and the date of her death. Her net gains in the previous three years (and the annual exemption for each of those years) were as follows:

Calculate her taxable gains for 2014-15 to 2017-18 inclusive.

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2014-15 2015-16 2016-17 Net gains 12,150 3,300 15,450 Annual exemption 11.000 11,100 11,100