Melissa is a sole trader. Her capital gains and capital losses for 2021-22 are £27,000 and £700 respectively. She has capital losses brought forward from 2020-21 of £12,900 and she also has unrelieved trading losses of £18,500 which are eligible for relief against capital gains in 2021-22. 

Calculate Melissa's taxable gains for 2021-22, 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.