Question 6 3 pts Kevin was given two flats by his aunt which he rents out as furnished holiday accommodation. There has been high demand for the flats and they have been rented almost non-stop for the 2020/21 tax year. The rental he received is as follows; Flat 1 25,550 Including 1,750 received on 1 April 2021 which relates to the fortnight beginning 14th April 2021. Flat 2 17,890 This excludes 850 received on 4th April 2020 which relates to the week ended 14th April 2020. Kevin has other taxable income of 34,500 before taking into account his personal allowance. What is the difference in income tax payable if Kevin chooses to be taxed under the cash basis in the 2020/21 tax year? O increase of 1,040 O decrease of 360 O increase of 360 O decrease of 1,040