Debbie Gall, a resident taxpayer, operates an unlicensed cafe. Debbie lives with her

husband Rick.

During the $2022/23$ tax year, Debbie had the following transactions:

$$ Sales $$329,800$

$$ Purchases of Trading Stock $$124,100($includes cakes and scones supplied by her

husband Rick$$s caf$$ for $$12,000$ which had a market value of $$7,000)$

$$ Stock $1$ July $2021$ $$15,300$; and $30$ June $2022$ $$8,900$

$$ Other deductions $$143,200$

$$ Stock taken home $$7,000$

$$ Parking fine paid for stopping near customer$$s building $$300$

$$ Total GST collected for the year $$32,980,$ total GST paid for the year $$11,700($in

addition to the above amounts. The amounts above do not include GST$)$

Using the above data, calculate Debbie$$s taxable income