Calculate the tax liability for 2021-22 of a husband and wife (both born in 1933), using the information below. No elections have been made in relation to the MCA and none of the income is derived from savings or dividends. 

In each case, the stated income figure is the taxpayer's net income (i.e. total income less tax reliefs), MCA is claimed and adjusted net income is the same as net income.

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(a) Married in 1956; husband's income 19,210, wife's income 20,510 (b) Married in 2006; husband's income 11,300, wife's income 21,445 (c) Married in 1956 but husband dies on 16 September 2021; husband's income to date of death 12,905, wife's income for the year 20,375.