Phillip Hoffmann earns 85,000 in tax year 2021-22. He also received bonus of 10,000 in a year, house allowance 10,000, conveyance allowance 2,000. His income from property is 20,000

His spouse was born before 6 April 1935. Please assess and mention if he can take the advantage of married couple allowance (MCA) and is also eligible for marriage allowance?

Keeping in view above set of information, please calculate his amount of tax paid for year 2021-2022.