Rita, a fashion designer for Daring Designs Ltd, was relocated from London to Manchester on 6 April 2021. Her annual salary is 48,000. She was reimbursed relevant relocation expenditure of 12,000. She was immediately provided with a house with an annual value of 4,000, for which her employer paid an annual rent of 3,500. Rita's employer provided ancillary services for the house in the tax year as follows: Electricity 700 Gas 1,200 Water 500 Council tax 1,300 Property repairs 3,500 The house had been furnished by Daring Designs Ltd immediately prior to Rita's occupation, at a cost of 30,000. Daring Designs Limited had made an interest free loan to Rita in 2018 of 10,000. No part of the loan has been repaid. Assume the official rate of interest is 2.00% Required: Calculate BIK for Rita