Brenda is a company director and earns a regular monthly salary of £6,000. In December 2017 she received a £20,000 bonus. She is provided with a diesel -engined company car which has an emission rating of 19 8g/km and which had a list price when new of £2 6,000. The company pays all the running costs of the car, including fuel. Her BUPA subscription of £750 per year is paid by the company.

Calculate the NICs payable in respect of Brenda for 2017-18.