Profits for sole trader

Hello Sir,

Could you please help me for Q85 (BPP kit)- Martin?

1st question: what is this assume that it is 1 July 2015 (i’ve seen this in several questions), is that a distractor or do I need to consider it while doing my calculations?

2nd: why the total is not calculated for part (a) & (c), will I be penalized if I calculate the total?

3rd: part a and part c asks to calculate the taxable profits, why the personal allowance is not deducted and income tax liability not calculated?

Thank you!