$2$Thi Nauven is a sinale resident taxpaver who is emploved as a floor installer by Terry's Floorina. Thi also holds investments including shares and real state and has provided of transancations that she believe relate to the $2023$ income of the year.dYou are required to provide the following information to assist with the preparation of Thi's $2023$ income tax return:PARTACalculate This Net Caoital GainiIdentify the relevant section reference for any exemption or exclusionClearly outline all steps in the calculation.PART BCalculate This Assessable Income.Identity the relevant section reterence for each inclusion or exclusionClearly show all necessary workingsPARTCCalculate Thi's Allowable Deductions.Identifv the relevant section references for each inclusion or exclusionClearly show all workings.Apply any available alternatives to obtain the maximum deduction availablePARTDCalculate This net tax payable or refund due.Clearly show all workings.RECEIPTS DURING $2022/22$DATEDESCRIPTIONNOILFULL YEAR Net Wages$72\mathrm{.}300|$ PAYGW totalled $ $22,500$FULL YEAHRent from property in Bunbury$28,000$ Includes $$4,000$ of rent owed from May & June $2022$FULL YEARLar allowance$4\mathrm{.}500$FULL YEARChild support from ex$-$partner$7\mathrm{.}000$FULL YEARIncome activity statement instalments paid$10\mathrm{.}500$ PAYGI$19/08/22$Dividend from SoSo Retail Lta$4\mathrm{.}20040\%$ franked at $30\%$ tax rate$29/09/22$Reimbursement of work travel costs$750$ Relates to accommodation in Melbourne$07/10/22$Proceeds from sale of shares in Boulder Ltd$11,000$ Originally purchased in $2017$ for $$12\mathrm{.}60002/12/22$Dividend trom Ace Electronics Ltd$1\mathrm{.}750$ Fully franked at $30\%$ tax rate$01/02/23$Proceeds from sale of jewellery$1,500$ Originally purchased in $2010$ for $$3,00019/04/23$Proceeds from sale of shares in Buoyant Ltd$5\mathrm{.}500$ Purchased in August $2022($refer to payments$)28/06/23$Proceeds from sale of boat$200$ Gold to yourchased in $2021$ for $531000.$Market value $$15\mathrm{.}000$OTHER INFORMATIONOn $1$ June $2023.$ In scrapoea ner uninsurea car as it was damaged ana unable to oe used or sola. Ine car nad cost Ini $$20\mathrm{.}000$ In $2012$DATEDESCRIPTIONNOTESFULL YEAR Private Hospital Insurance Premiums$3,000$ Reduced premium option takenI FULL YEAR I Chiropractor Feed$4\mathrm{.}500$ Necessary to allow Thi to workFULL YEAR Blades for floor trimming$180|$ No receipts keptAmounts each less than $$10$FULL YEAR Internet account$1,200$ Records indicate $80\%$ work related$18/08/22$Purchase of shares in Buoyant Ltd$2,000$ Sold in April $2023($refer receipts$)27/08/22$Purchase of footwear$200$ Protective steel caps required for work$01/10/22$Regrouting of worn tiling at rental property$70001/10/22$Removal of tiled shower wall$3\mathrm{.}70001/12/22$Payment of annual council rates$4\mathrm{.}500$ $$2\mathrm{.}000$ for private residence: $$2\mathrm{.}500$ for rental property$01/04/23$Purchase of computer for work use only$3,000$ Effective life of $3$ years$09/05/23$Speeding fines incurred while travelling to client'spremises$350$PAYMENIS DURING $2022/23$OTHER INFORMATIONa$)$ Thi was occasionally required to use her own car amounting to $4\mathrm{.}200$ kilometres travelled from home to work and $6,000$ travellec between clients $($Thi did not maintain a logbook$)$b$)$ Thi estimates that she incurred $$400$ of parking meter fees while at client premises