a) Maryanne is a non-Scottish taxpayer and received the following incomes during the tax year 2021-22:

Gross salary from employment (PAYE deducted at source 3,100) 32,000

Bank interest of 2,160

Dividends of 2,500

Gross qualifying charitable donation 900

Required: Calculate Maryannes income tax payable for the tax year 2021-22.

Income Tax 2021-22 TAX RATES AND BANDS Basic rate 20% 40% Higher rate Additional rate 45% Basic rate limit 37,700 Higher rate limit 150,000 Different tax rates and bands apply to the non-savings income of Scottish t Basic rate limit frozen at 37,700 until the end of tax year 2025-26 0% Starting rate for savings Starting rate limit for savings 5,000 1,000 Personal savings allowance (basic rate taxpayer) Personal savings allowance (higher rate taxpayer) 500 7.5% Dividend ordinary rate Dividend upper rate Dividend additional rate 32.5% 38.1% Dividend allowance 2,000