Jason bought a property and rented it out for the first time on 1 July 2020. The rent of 6,000 per annum is paid alternatively (1) quarterly in advance, or (2) quarterly in arrears. He paid allowable expenses of 300 in November 2020 for redecoration and 500 in May 2021 for repairs completed in March 2021. Calculate the Property Income assessment for 2020/21.