Determine the taxable income and the tax payable /refundable of the following three individual resident taxpayers for 30 June 2021. (Each part is of equal value) During the income year ending 2021, Jonathan has a gross salary of $175,000 (PAYG tax withheld is $47,500), a fully franked dividend of $46,000 and an unfranked dividend of $9,000. He had incurred work related travelling expense of $ 10,500. He bought a laptop for $3,500 at 01/07/2020 and used it mainly for work purposes. He estimates that he used the laptop 70% for work. For tax purposes, he could use the laptop for 5 years and he decides to use prime cost method to calculate decline in value. His electricity bill at home is $3,900 during income year 2021 and he estimated 40% of the electricity bill is work related expense when he worked from home. He has no other deductions except for those mentioned above