question

Tobias will make the maximum possible amount of additional tax relievable personal pension scheme contribution for the tax year 2021–22, having already made contributions of £10,000 during this tax year. His adjusted income for the tax year 2021–22 will not exceed £240,000. Tobias has been self-employed since 6 April 2019, and has been a member of a personal pension scheme from the tax year 2020–21 onwards. Tobias’ trading profits and gross personal pension contributions since he commenced self-employment have been as follows

Tax year Trading
profit
£ Pension
contribution
£
2019–20 32,000 0
2020–21 44,000 26,000
2021–22 78,000 10,000
In this question, why the maximum amount of contribution that will qualify for tax relief is 68000 and not 78000.
Also it is not mentioned whether the adjusted income exceeded 240000 or not in 20-21 so the correct amount of annual allowance can not be calculated.I mean if the adjusted income was more than 240000 in 20-21 then a tapered annual allowance would be calculated.