Y is domiciled in zmir and is a first-class merchant, the information relating to the declaration of

Y is domiciled in İzmir and is a first-class merchant, the information relating to the declaration of is as follows:

The taxpayer’s declared commercial income in the year 2021 is 56,000 TRY.

y had a flat in Bornova / İzmir which he bought in January 2016 and disposed of it in April 2021. The net gain on his disposal was calculated as 35.000 TRY.

The taxpayer has paid 10,000 TRY of Social Security Institution for Artisans and Self-Employed Persons (BAĞKUR) premiums

The exclusion amount on capital gain is 19.000 TRY for 2021

The paid advance tax is 4.200 TRY in the same year.

Use the income tax schedule for 2021 from the slides.

Required: Calculate y's personal income tax liability for 2021.