Mrs. X is domiciled in zmir. She is a first class merchant. The information relating to her declaration is as follows. The taxpayer has declared commercial income in the year 2022 is 455,000 TRY. The non-deductible expenses are 65.000 TRY. Mrs.X had a flat in Bornova / zmir, which he bought it in January 2017 and he disposed it in December 2022. The net gain on disposal was calculated as 145.000 TRY. The losses for business activity were 35.000 for 2017, 48.000 for 2018.

The taxpayer has paid 38,000 TRY Social Security Premiums (BAKUR).

The paid advance tax is 60.000 TRY in the same year.

The paid withholding tax is 37.000 TRY.

The capital gain exclusion 25.000 TRY.

Use the income tax schedule below.

Required: Calculate Mrs. Xs personal income tax liability for 2022.

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