Loss Relief

Q.) Naomi is self – employed. For the year ended 5 April 2022 she made a trading loss of £110,000,
having made a trading profit of £24,000 for the year ended 5 April 2021. Naomi also had
employment income of £92,000 for the tax year 2020/21.
What is the maximum loss relief claim which Naomi can make against her total income for
the tax year 2020/21?

Maybe im overthinking this question but the answer suggests that the maximum loss relief for 2020/21 against the 92000 employment income is 74000. I understand that when relieving trading losses against non trading profits, the maximum is 50000. And the part where im confused is why we add the trading profit from 2021/22 of 24000. Wouldnt Naomi be able to relieve 24000 from the tax year 2021/22 leaving a remaining trading loss of 86000 (110000-24000). And then relieve 50000 from the employment income from 2020/21 (maximum)?

Please explain this question to me!
Thank you.