RACHEL Rachel, aged 32 , has a salary of 38,000 per annum. She is provided with a new company car, list price of f21,225, cost f20,945, with effect from 5 July 2021. The car was registered on 1 June 2021. The car's carbon dioxide emission rating is given as 112g/km. The company pays for all costs including private use diesel. She also receives medical insurance cover which costs her employer f825 every year (after a 30\% group discount). Required: Calculate Rachel's taxable employment income for 2021/22