Trading Income Assessment & Overlapping Profits – FA 2016

Good Day!

I think there is a mistake in the answer by the content provider, following are the details:

the givings are :

1- Adjusted trading profits after capital allowances
for the 9 months ending 30.9.2016 (this is the first set of accounts) = 28,380
for the accounting period ending 30.9.2017 = 78,132

2- Trading income assessment: (also correct according to the content provider)

2015-16 actual basis
(1.1.2016- 05.04.2016) 3/9×28380 = 9,460

2016-17 1st 12 months of trading
(1.1.2016- 31.12.2016) 28,380+(3/12x 78132)= 47,913

2017-18 CYB
(1.10.2016-30.9.2017) = 78, 132

Question asks what are the overlapping profits.

I think that the the overlapping profits are the 9,460 which was double assessed in 2015-16 and 2016-17 in addition to the 19,533 which was double assessed in 2016-17 & 2017-18. which totals to 28,993

the sample answer provided by the content provider is that the overlapping profits are only 19,533.

please tell me which is accurate, and if I’m wrong, where did I go wrong?

From BPE Study text , example 5 page 20 (chapter 5 Capital allowances)