Dear Jonathan, We have great pleasure in offering you the full$-$time post as Finance manager at Manchester waters commencing on $1$ May $2022.$ Your remuneration package from your date of commencement will include a salary of $42,000$ per annum, the full use of a diesel Ford car which the company purchased in January $2022$ for $16,000($CO$2$ emissions $128$g$/$km$,$ list price $17,500).$ The company will pay also pay for $90\%$ of all fuel costs, a mobile phone $($value capped at $150)$ and computer for your home use $($value capped at $1,700).$ You will also be part of the company$$s bonus scheme through which a bonus which will be paid in February. Finally, I understand from our HR department that you would like to contribute $6\%$ of your basic salary to our HMRC registered company pension scheme, this will be matched by a $6\%$ contribution by Manchester waters. We look forward to welcoming you to our team. Yours sincerely$..$Q$1-$"Jonathan took the company car offered by Manchester waters contributed $550$ towards the cost of fuel. In addition, Jonathan took full advantage of the other benefits offered and chose a mobile phone $($retail price of $145)$ and laptop $($retail price $1,500).$ Required: What is the total benefit in kind which will appear on Jonathan$$s P$11$D for $2022/23$ in respect of these benefits??Q$2-$ Taking into consideration pensions and benefits, what is Jonathan$$s total employment income for the $2022/23$ tax year $($assuming his bonus has not had PAYE deducted$)?$