Zainab and Mirza are married. Zainab trades and Mirza has a fulltime job. In the tax year 2021/22 Zainab has trading income of 11,000 and Mirza has employment income of 44,500. The UK tax rules allow the transfer of personal allowances between spouses and civil partners.

1.5 Which is the correct amount for Mirza's income tax liability for the tax year 2021/22, if the couple utilize the transfer of personal allowance rules?

A. 250

B. 4,134

C. 4,386

D. 8,900

1.6 Fareed earns 16,000. He has underpaid income tax of 60 from a previous tax year. Fareed has a company car with a taxable benefit of 2,930.

Assuming tax rates for 2021/22 apply throughout, which one is Fareed's tax code for 2021/22?

A. 1615L

B. 1665L

C. 834L

D. 884L