(b)  (i)  Laurie as employee – loss available to Meg  2
     – no loss available to Laurie  0·5
     Laurie as a partner – split of loss in PSR  1
      –––––
      3·5 
      –––––
     (ii)  Loss relief available to Meg  5
     Loss relief available to Laurie  4·5
      –––––
      9·5 
      –––––