Mr. Roly earns income of 117,500 from dividends during 2019-20. He made interest payment of 2,000 on loan taken to purchase shares in an employee controlled trading company by a full- time employee. He makes a payment of 4,800 to the RSPB under the gift aid scheme. How much is his taxable income amount for the tax year 2019/20? a. 103,000 b. 97,000 c. 110,700 d. 107,750