Emraan received the following from his employer for the tax year 2022/23:
- Salary: £30,000
- Employer pension contributions: £2,800
- Company car (taxable benefit value): £3,060
In addition, Emraan incurred business travel expenses of £340.
What are Emraan's earnings for Class 1 National Insurance Contributions?
a. £35,860
b. £32,800
c. £30,000
d. £35,520