$3.$ Morgan is a senior manager with Benetton plc$.$ His salary is $35000$ p$.$a$.$ In the tax year $2021/22$ his employers made the following benefits available to him:

$($a$)$ A villa that cost his employer $125000$ in June $2019.$ The annual value of the flat is $3500$ and Morgan contribute $50$ p$.$m$.$ for the use of flat.

$($b$)$ Expenses connected to villa such as gas bill $50$ p$.$m$.,$ electricity bill $25$ p$.$m$.,$ furniture cost to employer $5000.$

$($c$)$ A petrol car since $6$ April $2020.$ Its list price is $26000$ and its CO$2$emission $164$ g$/$km$.$ The company paid all running expenses including private petrol.

$($d$)$ Benetton plc provided Morgan with beneficial loan of $20000$ @$1\mathrm{.}5\%$ p$.$a$.$ on $6$ June $2021.$ He repaid $5000$ of the loan on $5$ November $2022.$ The loan is not used for qualifying purpose. The ORI is $2\%.$

$($e$)$ Morgan has Bank Interest of $10000$

$($f$)$ Dividend income earned during the year was $2000$

Requirement: Calculate the tax liability for Morgan for the tax year $2021/22.$