Mr D is a dentist having his own clinic in Alsancak. He calculated his gross independent personal service income as 170.000 TL in 2019. The deductible expenses incurred for that activity amounted to 65.000 TL.

Mr. D has also two flats in Karyaka. The rental income on those flats were 40.000 TL in 2019.

Mr. D had another flat in Bornova which he bought it in January 2016 and he disposed it in December 2019. The net gain on his disposal was calculated as 20.000 TL.

The paid witholding tax is 3.400 TL

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

Exclusion amount on capital gain is 14.800 TL for 2019

Use the income tax scehule for 2019 from the slides.

Required: Calculate Mr Ds personal income tax liability for 2019. (10 points)