Mr. Roly is a UK citizen. During the tax year 2019-20 his income from salary is 75,000, he contributed under occupational pension scheme 5,000, subscribed to professional bodies 7,500, interest payment qualifies for deduction is 5,000 and he makes a gift aid donation of 2,600. What is the amount of total taxable income of Mr. Roly for the tax year 2019-20?

a.

57,500

b.

54,900

c.

45,000

d.

52,500