AAT L4 personal tax kaplan KC question

soahsoa

This is the question I am trying to answer:

In addition to his salary of £40,000, Pat received the following income during the tax year.

£
Betting winnings 200
Interest received on National Savings & Investments Direct Saver Account 76
Interest received on National Savings Certificates 52
Interest received on a building society account 30


His total net income for the tax year is:
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The answer I put was £34872 which is the salary minus PA, minus basic rate tax, plus the other incomes as they are all tax free since they are combined less than the savings allowance of £1k anyway.
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The correct answer was this:
Feedback:
The correct answer is £40,106. Income from winnings and National Savings Certificates is exempt, the rest is taxable.

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I don't understand how that is the correct answer if we are looking for the net income. The answer they have given is just the salary plus the taxable savings incomes. I would have thought that net income should be minus tax.