Mr. Y is living in Berlin. He is nonresident. He leased out his flat as residency premises in zmir and obtained 12.000 as rental income in 2022. In addition, he leased out his office in Ankara and obtained 4.500 as rental income in 2022. He paid 19.000 TRY withholding tax for his offices. He 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 21 TRY.

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

The paid withholding tax is 19.000 TRY.

The exclusion for rental income 9.500 TRY

Use the income tax schedule below.

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

CAN YOU DO IT BASED ON TURKISH RATES. THUMBS UP GURANTEE. I HAVE 30 MIN