Rick, a shareholder and the managing director of Tigerly Ltd, intends to change the way he draws profits from the company. Rick's only income is from the company. Current arrangements Rick receives a salary of 46,000 pa from the company and the use of a fully expensed company car (including the provision of diesel), with a list price of 15,679 and CO emissions of 98g/km (re- gistered in 2019). In addition, Rick is provided with a mobile telephone which is paid for by Tigerly Ltd. The cost of private calls amounted to 210 in 2021-22. Rick's laptop computer is owned by Ti- gerly Ltd and cost 3,200 on 3 April 2019 when it was purchased and first provided to Rick. Rick uses the laptop almost exclusively for the purpose of his employment. His private use of the laptop is insignificant. Tigerly Ltd did not declare any dividends for the year ended 31 March 2022. Alternative arrangements To replace the current arrangements, Rick will receive a salary of 5,200 pa and the company will pay dividends to Rick of 45,000 per year. Rick will not have a company car or mobile telephone but will instead receive a mileage allowance of 47p per mile for an estimated 11,000 business miles travelled in his own car. Rick estimates that he will spend 8,200 pa on the costs of providing his own car. He will also spend 850 on his own mobile telephone solely for business calls (the cost of the calls but not the phone will be reimbursed by the company). Rick will not need to buy his own laptop. Requirement Calculate Rick's income tax and national insurance liabilities under both the current and altern- ative arrangements for the first year. You should make all calculations based on tax rates and allowances for 2021-22. (17 marks)