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Jim (born 31/03/1932) has a retirement pension bringing him a steady annual income of 25,500. In 2020-21 he received a dividend of 10,300. He also received building society interest of 680 and net loan interest of 1,200. He rents out a property from which 7,800 profit has been made this year. Jim makes a gift aid donation of 600 to a charity. On 24 January 2020 he meets Megan (born 14/07/1939), the love of his life. They get married on 4 June 2020. a) Calculate Jim's total income tax payable. b) How would the income tax payable change if Jim had made a gift of shares (also worth 600 on that day) to the charity instead of the gift aid donation? Show the calculations.