Annual allowance charge

Hello Jilly,

If we are given list of contributions if there is excess contribution in the earlier year like the following
question
then we should not count the excess contribution in the earlier year?

In the question it was in 2020/21 ( 80000-40000=40000 excess)

Question

Ace made the following gross amount of contributions into his pension scheme:

2020/21 £80,000
2021/22 £40,000
2022/23 £20,000
He has an annual salary of £110,000.

What maximum contribution can he make without giving rise to an annual allowance charge in 23/24?

40000
60000

The answer is 60000

because
B/f 20000

+ 2023/24 is 40000

=60000

So here we ignored the excess in 2020/21 of 40000 why?

Thanks