2. Mr. A is a Doctor having his own medical office in zmir. He calculated his gross independent personal service income as 320.000 TRY in 2021. The deductible expenses incurred for that activity amounted to 195.000 TRY. Mr. A has also a flat in stanbul. The rental income on this flat was 55.000 TRY in 2021. The taxpayer has paid 10.000 TRY of Social Security Institution for Artisans and Self-Employed Persons (BAKUR) premiums. The paid withholding tax is 11.000 TRY. The paid advance tax is 5.000 TRY He chooses lump-sum expense method for his rental income. Exclusion for rental income is 7.000 TRY Use the income tax schedule for 2021 from the slides. Required: Calculate Mr. A's personal income tax liability for 2021. (12.5 points) Tax Rate For Wages and Salaries in 2021 Tax bases and tax rates for wages and salaries stated in Article 103 of the PITL are as follows: Up to 24,000 TRY 15% 3,600 TRY for 24,000 TRY of 53,000 TRY, for more 20% 9.400 TRY for 53,000 TRY of 190,000 TRY, for more 27% 46.390 TRY for 190,000 TRY of 650,000 TRY, for more 35% 207.390 TRY for 650,000 TRY of more than 650,000 TRY 40% for more Tax Rate for other than wages and salaries in 2021 Tax bases and tax rates for other than wages and salaries stated in Article 103 of the PITL are as follows: 15% 20% Up to 24,000 TRY 3.600 TRY for 24,000 TRY of 53.000 TRY, for more 9.400 TRY for 53.000 TRY of 130.000 TRY, for more 30.190 TRY for 130.000 TRY of 650,000 TRY, for more 212.190 TRY for 650,000 TRY of more than 650,000 TRY, . 27% 35% 40% for more