Y obtained dividends of a gross amount of 200.000 from a full taxpayer joint stock company (XYZ) in 2021. This taxpayer has no other income.

The obtained dividend has been subject to 15% tax stoppage made within the corporation, and so the stoppage amount is 300.000 TRY.

On the date of collection and expenditure, buying rate for Euro announced by The Central Bank of Republic of Turkey is assumed as 10 TRY.

Required: Calculate Y's personal income tax liability for 2021.