Naomi is self-employed. For the year ended 5 April 2015 she made a trading loss of £110,000, having made a trading profit of £24,000 for the year ended 5 April 2014. Naomi also had employment income of £92,000 for the tax year 2013–14.

What is the maximum loss relief claim which Naomi can make against her total income for the tax year 2013–14?

A. £74,000
B. £50,000
C. £110,000
D. £29,000