In 2023-24, Kim (who is not a Scottish taxpayer) has business profits of £48,920 and bank interest of £2,000. Her personal allowance for the year is £12,570 and she makes no Gift Aid donations or pension contributions. Calculate her income tax liability for the year if the personal allowance is set against non-savings income.

Show how the income tax liability changes if only £11,220 of the personal allowance is set against non-savings income and the remaining £1,350 is set against savings income.