Yvonne owns four cottages, all let furnished with a view to profit. None of the cottages is ever let to the same tenant for more than 31 consecutive days. In 2017-18 the number of days each cottage was available for letting and the number of days actually let were:

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Days available 220 240 190 250 Cottage A Cottage B Cottage C Cottage D Show Yvonne's potential averaging claims. Days actually let 115 85 148 103