1. Mrs. D is living in zmir, leased out his flat as residency premises in zmir and obtained 85.000 TRY. Mrs. D had another flat in zmir which he bought it in 2017 and he disposed it in 2021. The net gain on his disposal was calculated as 80 000 TRY. She prefers the lump-sum expenses method. Exclusion for rental income 7.000 TRY Exclusion for capital gain 19.000 TRY. She chooses lump-sum expense method for his rental income. There is no withholding taxation. Use the income tax schedule for 2021 from the slides. Required: Calculate Mrs. D's personal income tax liability for 2021. (12.5 points)