Paul and Laura are a married couple and have a daughter Nishi age 10. They share following information in respect of the tax year 2019/20:

Laura:

Trading income (taxable) 22,000

Dividends 5,200

Building society interest 900

Laura received 10,200 child benefit during the tax year.

Paul:

Salary (before deduction of tax) 48,000

PAYE tax deducted 12,400

Property income (taxable) 9,500

Required:

Calculate the income tax liability of Laura and Paul for the tax year 2019/20.