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John and Kim start a partnership on 1 June 2012. They share profits 1:1 until 31 March 2013, and 1:3 thereafter. Profits for the year ended 31 May 2013 are £12,000. John's trading profits assessment for 2012/13 is: A. £5,000 B. £5,500 C. £6,000 D. £4,583 |