Trading losses (Sole trader)

Hello Tax tutor, I must tell you this first that I am truly enjoying your lectures. They are superb! I've become a huge fan of yours. I am practicing some revision questions before moving on to Ch. 9 Employment income and I've got several questions. They are all from Kaplan exam kit. ------------------------------------------------- Q41. Brooke has been trading profitably as a sole trader for many years. However, in the year ended 31 August 2014 she made a trading loss of £65,000. Brooke has the following income in the tax year 2015/16: Trading profit for year ended 31 August 2015 £12,000 Dividend income (gross) £9,000 Property income (furnished holiday accommodation) £4,000 NS&I savings certificate interest £1,000 What is Brooke's net income for the tax year 2015/16 assuming she carries the trading loss forward? £ [ ] --------------------------------------------------- The answer is £13,000 but I arrived at £12,600 only because I deducted 10% wear and tear from property income to derive assessable property income. I wasn't sure whether or not I was expected to adjust the property income in the question. Did I fall into the trap? Another question is too simple to post in a separate thread. Is 'Gilt edged security' a NS&I Certificate (Exempt) or NS&I investment (Taxable)? Many thanks in advance.