X is a dentist having his own clinic Alsancak/Izmir. He calculated his gross independent personal service income as 170.000 TL in 2021. The deductible expenses incurred for that activity amounted to 65.000 TRY.

x has also two flats in Karşıyaka/İzmir. The rental income on those flats were 40.000 TRY in 2021.

x had another flat in İzmir which he bought it in March 2018 and he disposed it in February 2021. The net gain on his disposal was calculated as 45.000 TRY.

The taxpayer has paid 8,000 TRY of Social Security Institution for Artisans and Self-Employed Persons (BAĞKUR) premiums.

The paid witholding tax is 3.400 TRY.

The paid advance tax is 2.500 TRY

He chooses lump-sum expense method for his rental income.

Exclusion amount on capital gain is 19.000 TRY for 2021.

Use the income tax schedule le for 2021 from the slides.

Required: Calculate x’s personal income tax liability for 2021.