单选题 For the tax year 2014–15, Nog has a chargeable gain of ￡23,700 and a capital loss of ￡10,400. She has unused capital losses of ￡6,100 brought forward from the tax year 2013–14. What amount of capital losses can Nog carry forward to the tax year 2015–16?

A、￡3,800
B、 Nil
C、￡6,100
D、￡2,300

【正确答案】 A

【答案解析】6,100 – (23,700 – 10,400 – 11,000) = ￡3,800