Personal Tax 2016 Practice exam

Hi All
I have just had a look at the practice exam for 2016, I am struggling to see how AAT get the answer of £315 for question 2c. The following interest free loans have not been paid, using the average method what is the benefit.
1/1/2013 £4000
1/1/2016 £5000
1/1/2017 £3000

Thanks

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