John and Yoko are a married couple. For the tax year 2020/21, John has a salary of 38,000 and Yoko has a trading profit of 10,000. They have made an election to transfer the fixed amount of personal allowance from Yoko to John. Calculate Johns income tax liability for the tax year 2020/21? Select one: a. 5,100 b. 5,350 c. Nil d. 4,850