Kaplan Q50

Hi Jilly,

I am not able understand this question and its answer

It is telling the earliest year that can the loss be offset and the mount of the loss relieved in that year.

Does it talking about oldest year whose loss can be used or what ?
not clear to me?

Thanks,

Sabine started to trade as a sole trader on 1 April 2022. Her tax adjusted trading
profits/(losses) for the first two years are:
Year ended 31 March 2022 £5,000
Year ended 31 March 2023 (£25,000)
Sabine was employed until 31 March 2022 earning £45,000 per annum. She also receives
£3,000 of savings income every year.
Sabine would like to relieve her loss as early as possible.

Indicate, by selecting the relevant boxes in the table below, the earliest tax year in which
her loss can be offset and how much loss can be relieved in that year?
Earliest tax year Loss relieved
2018/19 £14,000
2019/20 £20,000
2020/21 £22,000
2021/22 £25,000
2022/23

Answer ,
2019/20 25000