Siena works as a customer director for Marks & Spencer at its Durham branch. The following information is available for the tax year $2022/23$:

$1.$ Employment income:

a$)$ Siena was paid a gross salary of $192,000$ by Marks & Spencer. Income tax of $23,000$ was deducted from this figure under PAYE.

b$)$ In addition to her salary, Siena received a bonus payment from Marks & Spencer. The bonus of $54,780$ was paid on $30$ May $2022$ and was in respect of the year ended $31$ December $2021.$ Siena became entitled to this bonus on $12$ May $2022.$

c$)$ Throughout the tax year $2022/23$ Marks & Spencer provided Siena with diesel powered car not meeting RDE$2$ standard which has a list price of $43,500.$ The motor car has an official CO$2$ emission rate of $169$ g $/$km$.$ Siena made a capital contribution of $2,000$ towards the cost of the motor car when it was first provided to her. The company pays for all running costs including private fuel.

d$)$ Marks & Spencer has provided Siena with living accommodation since $6$ April $2022.$ The company had purchased the property in $1$ January $2019$ for $125,000.$ It was valued at $132,000$ on $6$ April $2022$ and has annual value of $12,500.$ The company spent $10,000$ improving the property during April $2020,$ and a further $7,600$ was spent on improvement during September $2022.$

e$)$ Throughout the tax year $2022/23$ Marks & Spencer provided Siena with $2$ mobile telephones costing $900$ each. The company paid for all business and private telephone call.

f$)$ During February $2023$ Siena spent $12$ nights in London on company business. Marks & Spencer paid Siena a daily allowance of $4\mathrm{.}5$ to cover the cost of personal expenses.

$2.$ Other information:

a$)$ During $2022/23,$ Siena received building interest of $19,600.$

b$)$ On $30$ September $2022,$ Siena received a premium bond prize of $2,560$

c$)$ During the tax year $2022/23,$ Siena made Gift Aid Donations totaling $10,000($net$)$ to national charities Required: Calculate the income tax payable by Siena for the tax year $2022/23.(20$