need help with calculation of taxable emoyment benefits for this question please,thanks in advance:)

Emplovment Income \& Benefits Syles - Annual Salary 46,000 (employed for full year) with 6,686 PAYE deducted during the year. No bonus for 2022/23. - Company car - Skoda Octavia - avallable all tax year - list price $28,500 (the company got a discount so only paid 26,000 ), registered on 6.4 .21 , petrol, CO2 emissions 128g/km. Fuel provided for both business and private mileage. - Free use of employer canteen on-site. - Free work mobile phone provided (for work calls only). - Use of employer equipment- I borrowed some sports equipment from work for my son and a colleague mentioned this might be taxable, so I have included the details here: gym equipment borrowed for one month in January 2023. The equipment was worth f16,000 in total. - Private Medical Insurance worth 950 - this cost my employer 8350 . 1 also paid a subscription of E475 to my local sports club. My employer has not relmbursed me for this, but I have included it in case I can claim it for tax purposes as I often meet clients there. Rentalincome - Gross rent on Cherry Tree cottage 81,350 per month-rented out to tenants from 1 August 2022 with rent payable on 6th of each month. - Rental expenses (I think all of these can be clalmed but please advise): Mortgage interest (pald in period 114 August 22 to 31F March 23) - 84,200 Water rates (pald in perlod 1 Augurt 22 to 31 March 23) - 6320 Redecorating E2,000 (repainting and wallpapering bedrooms) Major renovations to roof of property before renthe property out 58,200 Savings lncome \& Dlvidends Stytes - Bank Interest on savings accounts 2,600 - ISA - dividends from stock \& shares 2,400 Charity payments Annual donation to our local charity via Gift Aid 1,000 Possible copitel disposals in 2023/24- advioe required - Sale of antique jewellery which I bought at auction in 2010 for $12,000-we have just had this valued at E82,000 as it is rare. - Sale of original painting (Inherited by my wife from her aunt in 2020 at probate value of f100,000 ), now worth f125,000. I really don't know anything about capital galns tax so would be grateful if you could advise on the basic calculations of gains, any available allowances or rellefs for these disposals and the rates of capital gains tax payable. I'd also be interested to know what happens if I sell an asset that's now worth less than what I paid for It - I'm hoping this won't be the case but would tike to be prepared Just in casel Emplovment Income \& Benefits Syles - Annual Salary 46,000 (employed for full year) with 6,686 PAYE deducted during the year. No bonus for 2022/23. - Company car - Skoda Octavia - avallable all tax year - list price $28,500 (the company got a discount so only paid 26,000 ), registered on 6.4 .21 , petrol, CO2 emissions 128g/km. Fuel provided for both business and private mileage. - Free use of employer canteen on-site. - Free work mobile phone provided (for work calls only). - Use of employer equipment- I borrowed some sports equipment from work for my son and a colleague mentioned this might be taxable, so I have included the details here: gym equipment borrowed for one month in January 2023. The equipment was worth f16,000 in total. - Private Medical Insurance worth 950 - this cost my employer 8350 . 1 also paid a subscription of E475 to my local sports club. My employer has not relmbursed me for this, but I have included it in case I can claim it for tax purposes as I often meet clients there. Rentalincome - Gross rent on Cherry Tree cottage 81,350 per month-rented out to tenants from 1 August 2022 with rent payable on 6th of each month. - Rental expenses (I think all of these can be clalmed but please advise): Mortgage interest (pald in period 114 August 22 to 31F March 23) - 84,200 Water rates (pald in perlod 1 Augurt 22 to 31 March 23) - 6320 Redecorating E2,000 (repainting and wallpapering bedrooms) Major renovations to roof of property before renthe property out 58,200 Savings lncome \& Dlvidends Stytes - Bank Interest on savings accounts 2,600 - ISA - dividends from stock \& shares 2,400 Charity payments Annual donation to our local charity via Gift Aid 1,000 Possible copitel disposals in 2023/24- advioe required - Sale of antique jewellery which I bought at auction in 2010 for $12,000-we have just had this valued at E82,000 as it is rare. - Sale of original painting (Inherited by my wife from her aunt in 2020 at probate value of f100,000 ), now worth f125,000. I really don't know anything about capital galns tax so would be grateful if you could advise on the basic calculations of gains, any available allowances or rellefs for these disposals and the rates of capital gains tax payable. I'd also be interested to know what happens if I sell an asset that's now worth less than what I paid for It - I'm hoping this won't be the case but would tike to be prepared Just in casel