Fawaz is a hotel manager and is provided with accommodation. His salary is 35,000. He pays professional subscriptions of 1,000 and contributes an amount of 500 towards the payroll deduction scheme during the year 2020-21 The accommodation has an annual value of 2,500 and cost her employer 80,000 four years ago (when he first occupied the accommodation). The accommodation contains furniture which cost the employer 8,000 four years ago. The employer pays all of his household bills totalling 500 per annum. Calculate the taxable employment income for the tax year 2020/21, assuming the accommodation is not job-related.