Marginal rate Chapter 20 Illustration 1

26.5% calculation was a way to show us how we can relieve the losses in group companies so that we can get rid of the marginal rate.

I had a question.
If there was an exam question just similar to this, what would be the best option to choose to relieve our losses so as to avoid falling at the marginal rate?

Would it be better to relieve £75000, because it’s falling in the marginal rate rather than 390000 and 320000 as they are both taxed at 25%?

Thank you.