Dean and Sandy Smith run a wholesale whole foods business in partnership. For the year ended 30 June 2021 the partnership accounts reveal a profit of $180,000. Although the partnership deed provides that the income should be split evenly, Shirleys share of the income is put back into the partnership by her husband and used to buy more gardening tools. Advise Dean and Sandy of their taxable income and the tax payable by them for the year ended 30 June 2021.