$2.$ Mrs$.$ Cornell is a senior executive with Berkeley plc$.$ Her salary is $20000$ p$.$a$.$ In the tax year $2021/22$ her employers made the following benefits available to her:$($a$)$ A Ford Motor car from $6$ October $2020.$ Its list price is $20000$ and its CO$2$ emission $139$ g$/$km$.$ The company paid all running expenses including private petrol.$($b$)$ Berkeley plc provided Mrs$.$ Cornell with an interest$-$free loan of $30000$ on $1$ January $2021.$ She repaid $10000$ of the loan on $30$ June$2021.$ The loan is not used for qualifying purpose.Requirement: Calculate the tax liability for Mrs$.$ Cornell for the tax year $2021/22.$