24. Roger is a tax resident of Australia for the full year. He received the following dividends: A cash dividend of $1,400 from Telstra. This was 100% franked A dividend of $2,000 from BHP which was 50% franked and reinvested though a dividend reinvestment plan An unfranked dividend of $400 from Woolworths. In relation to these transactions, how much will Roger include in his assessable income? A. $4,428 B. $5,256 C. $4,828 D. $3,800 25. Robert owns an investment property which is currently rented to tenants. He purchases a washing machine for the rental property which costs $1,100 plus $100 delivery and installation. He makes all payments on day one of the tax year. Robert is not registered for GST. Which of the following statements is correct? A. Robert can claim a tax deduction of $1,100 in the year of the purchase Assume the Prime Cost method of depreciation is elected, Robert will depreciate the B. washing machine over its effective life with the initial depreciable amount set at $1,100 C. Robert can claim a tax deduction of $1,200 in the year of the purchase D. Assume the Prime Cost method of depreciation is elected, Robert will depreciate the washing machine over its effective life, with the initial depreciable amount set at $1,200