Hong has been in self-employment since 2001, preparing accounts to 5 April. For the year ended 5 April 2013 she made a trading loss of £45,800, and has claimed this against her total income and chargeable gain for the tax year 2011–12.

For the year ended 5 April 2012 Hong made a trading profit of £29,700. She also has a property business profit of £3,900 for the tax year 2011–12. Hong has an unused trading loss of £2,600 brought forward from the tax year 2010–11.

During the tax year 2011–12 Hong disposed of an investment property and this resulted in a chargeable gain (before the annual exempt amount) of £17,800. Hong has unused capital losses of £6,200 brought forward from the tax year 2009–10.

Required:
After taking account of the loss relief claims made, calculate Hong’s taxable income and taxable gain for the tax year 2011–12, and state the amount of any trading loss carried forward.

Note: You should assume that the tax allowances for the tax year 2012–13 apply throughout. (5 marks)