A non-resident taxpayer has assessable income of $90,000 and allowable deductions of $15,000. The taxpayer has no spouse or dependents and has full private health insurance. The taxpayer's primary income tax payable assuming no other transactions is:

Select one:

a.

$25 875

b.

Nil

c.

$23 047

d.

$21 247

e.

$24 375