x is domiciled in zmir and who is a first class merchant, the information relating to declaration of is as follows:

The taxpayers declared commercial income in the year 2021 is 56,000 TRY.

x had a flat in Bornova / zmir which he bought it in January 2016 and he disposed it in April 2021. The net gain on his disposal was calculated as 35.000 TRY.

The taxpayer has paid 10,000 TRY of Social Security Institution for Artisans and Self-Employed Persons (BAKUR) premiums

Exclusion amount on capital gain is 19.000 TRY for 2021

The paid advance tax is 4.200 TRY in the same year.

Required: Calculate x's personal income tax liability for 2021