On 21 March 2022, Penny is made redundant by her employer. She receives statutory redundancy pay of £4,750 and an ex gratia compensation payment of £32,000 (none of which ranks as a PILON). Her only other income in tax year 2021-22 is her salary of £46,685 and building society interest of £1,000. She is not a Scottish taxpayer. Calculate Penny's income tax liability for 2021-22.