单选题 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?