Emraan received the following from his employer for the tax year $2022/23.$

$$

Salary $30,000$

Employer pension contributions $2,800$

Company car $($taxable benefit value$)3,060$

In addition, Emraan incurred business travel expenses of $340.$

What are Emraan's earnings for class $1$ National Insurance Contributions?

Question $7$Answer

a$.$

$35,860$

b$.$

$32,800$

c$.$

$30,000$

d$.$

$35,520$