x living in Berlin, leased out his flat as residency premises in zmir and obtained 8.000 as rental income in 2021. Also he leased out his office in Ankara and obtained 10.500 as rental income in 2021. It is withheld 20.000 TRY from rental income of workplace in Ankara. She has no other income to declare in Turkey and preferred the lump-sum expenses method.

On the date of collection and expenditure, buying rate for Euro announced by The Central Bank of Republic of Turkey is assumed as 9.75 TRY.

He chooses lump-sum expense method for his rental income.

Use the income tax schedule for 2021 from the slides.

Required: Calculate X personal income tax liability for 2021