Case Bethlehem is a financial controller employed to EXED Traders. His emoluments for 2022 were as follows:

i. Basic pay of $1 800 000 per annum

ii. Rent paid to an independent landlord of $50 000 per month

iii. Mr Bethlehem is assigned a company motor car. It is a 2004 model and was purchased for $700 000.

Compute Bethlehems liability for income tax in year of assessment 2022, assuming that his employer returned $425 000 as PAYE for that year using Jamaica tax system.