成功哪有看起来那么容易？在备考的路上，最有希望通过的人总是最孤独的。这个时候，只要我们坚持初心，持之以恒，才能滴水穿石，获得最终得突破。每日坚持练习两道acca考试题目，坚持下去，你会发现一个不一样的自己~
1.John is a sole trader who had trading income of £60,000 in the tax year 2018/19 and £80,000 in the tax year 2019/20. He has no other income. He joined a personal pension scheme on 6 April 2018 and made gross contributions of £25,000 in 2018/19. This was the first pension provision that John had made.
What gross amount can John contribute to his personal pension scheme in March 2020 without incurring an annual allowance charge?
A.25,000
B.135,000
C.40,000
D.55,000
2. Luke rents out a room in his own residence throughout 2019/20. The rent is £150 a week. Luke's expenses of the letting are £20 per week, none of which is loan interest on the property.
What is the amount of property business income taxable on Luke for 2019/20 if he makes any relevant election?
A.£6,760
B.£0
C.£7,800
D.£300
