question

Employment income 400000 Property income 9600 Dividend income 1950 411550 Personal allowance 0 Taxable income 411550 For the above I have prepared the following: 27540 4920 116820 0 Income tax liability 149280 But the following has been provided as the answer: 37700*20% 7540 100000 *20% 20000 112300 at 40% 44920 159600 (411550-1950-100000-150000) at 45% 71820 1950 at 0% 0 Income tax liability 144280 Which mistakes have I made and what are the mistakes in the answer provided in the book. Also how has the figure of 159600 been calculated in the book