John and Rachael are married couple. John Is aged 70 and Rachael Is 62. The following Information is available for the year 22/23.

John is self-employed running shop which sells electronic goods. His tax adjusted trading profits for the tax year 22/23 is 45,000.

Rachael is employed as a junior fashion designer by Fashion plc, clothing retailing company during the tax year 22/23, she was paid an annual salary of 21,600. She suffered tax at source on heremployment income of 600.

During the tax year 22/23, Racheal paid Interest of 150 (gross) on a personal loan to purchase a laptop for use in employment.

The couple has savings of 20,000 in a building society deposit account which is in their Joint names. They received Interest totaling 1,000 from this Joint account for the tax year 22/23.

John received income of 2,000 from national savings certificates for the tax year 22/23.

John also makes donations of 3,600 (net) to charity under GAD.

Rachael also received interest of 2,000 from national savings bank account for the tax year 22/23.

John also received a dividend of 1,000.

Rachael also received a rental Income of 5,000 for the same tax year.

John also won 5,000 from betting.

Rachael received Interest of 500 from ISA.

Requirement

Calculate the income tax payable for John and Rachael for the tax year 22/23.