Calculating Carry Forward Capital Losses

I am finalising my online SA tax return for 2022/23 and would be grateful for clarification of the basis on which one calculates the amount of capital losses available for carry forward to subsequent years. My figures in the Capital Gains Summary are as follows: No. of Disposals: 205 (Box 23) Disposal Proceeds: £448,017 (Box 24) Allowable Costs: £484,189 (Box 25) Gains before Losses: £5,165 (Box 26) Losses in Year : £41,336 (Box 27) Losses available for Carry Forward: £36,172 (Box 47) My understanding is that where the aggregate of current year losses from loss making disposals (Box27) exceeds the aggregate of current year gains from profitable disposals (Box 26), the difference in the two figures (i.e. the net loss) is the amount available for carry forward. Could you confirm, as I have seen other posts in the Community Forum suggesting the amount available for carry forward in the situation described above is the gross losses (Box 27) on the grounds that the gains before losses (Box 26) are exempt as they fall within the Annual Exempt Amount for capital gains. I do not believe this is correct as my understanding is that current year's losses are first applied in offsetting current year's gains, before applying the AEA; so in the above situation, as the current year's losses are sufficient to offset all of the current year's gains, the AEA remains unutilised. I would be grateful for your confirmation.

Hi Sheldon,
As in year losses are used first, even if that means you lose out on the annual exempt allowance, then your losses in this scenario are £36172.
Thank you.