Fernando has an annual salary of 84,750 per annum and has received the following benefits: . Job related accommodation which the employer purchased 5 years ago at a cost of 350,000. The annual value is 36,000. A season ticket loan for 7,500 which is repaid over 12 months. . A personal loan of 3,500 to cover moving expenses which he has been told he no longer needs to repay. . He receives a gym membership allowance for his wellbeing of 250 a month. Private health insurance which cost his employer 350 but which paid 950 for treatment during the year. What is his total earned income for 2019/20? O 88,600 O 91.600 O 88,179 O 92.200