Alan is an Australian resident for tax purpose. He works part-time at a global financial service firm as an investment analyst while he is completing his PhD. During the 2019-2020 financial year. Alan has:

• received$67118 of salary as an analyst
• received $26587 of rent from an investment property
• won $4124 from casino as he occasionally plays with his friends
• sold some of his shares for $30,000 and he bought the shares 7 months ago forinvestment purposes at $20,000
• received a $279 gift voucher on his birthday from a friend
• received $7000 fully franked dividend from his stock investment in another company
• spent $27116 on interest expense toward his residential mortgage
• spent $1345 on the CFA examination as the certificate is required by his employer
• spent $1256 on suits for work
• spend $2769 on gym and sports club membership fee for his personal interest

Please calculate Allen's assessable income ?

Please only put in the value without decimals and dollar sign, for example 23000.