Demi Sapphire is a single, resident taxpayer employed by Chant Fashions as an area manager. In 2023 Demi recorded taxable income of $135,000. Demi's Payment Summary also indicate PAYGW of $42,000 and a Reportable Fringe Benefit of $5,000. Demi does not have private health insurance and has no dependents. Demi also has a study loan from her tertiary education with a balance of $32,000 remaining. REQUIRED: Calculate Demi's net tax payable or refundable for 2022/23