An investor earns $144778 in the 2021/22 tax year. She purchases shares worth $5984 on 28 June 2021 and sold them for $10700 on 18 January 2022. What is her income tax payable, including capital gains tax, but excluding the 2% Medicare surcharge?

a.

$38507

b.

$40380

c.

$41380

d.

$39507

Please explain step by step for me your calculation. Thanks in advance