Mr. C living in Berlin, leased out his flat as residency premises in zmir and obtained 8.000 as rental income in 2022. Also he leased out his office in Ankara and obtained 10.500 as rental income in 2022. She has no other income to declare in Turkey.

On the date of collection and expenditure, buying rate for Euro announced by The Central Bank of Republic of Turkey is assumed as 19 TRY.

He chooses lump-sum expense method for his rental income.

The paid witholding tax is 39.000 TRY.

Use the income tax schedule for 2022 from the slides.

Required: Calculate Mr. Cs personal income tax liability for 2022.