Pension - Annual Allowance Charge

Hello Sir, Grateful If you could help, Im having confusion relating to ann. all. charge. Please confirm if the following is ok. For 17/18; Ann. All. Charge is £40,000 1) if gross contribution > £40,000; Excess is taxable 2)a) if net income > £150,000; Ann. All. Charge will be reduced by (net income - £150,000) x 50% 2)b) if net income > £210,000; Minimun Ann. All. Charge is £10,000 3) Ann. All. Charge will be increased by unused ann. all. charges of previous last 3 years on a FIFO basis. -//- Referring to above, my answer for the following question: Mr M. contributed gross cont. of £105,000 into his PPS and has an earning of £ 170,000 in tax year 17/18. Mr M. pension cont. for last 3 years have been: 14/15 - £29,000 15/16 - £58,000 16/17 - £ 36,000 Calculate Mr M income tax liability My answer for Income tax liability - £64,100 *(Ann. All. Charge calculated £71,000) Thank You