During the year ended 30 June 2022 Ria, a resident taxpayer, received salary and wages income of $54,000 and a franked dividend of $4,800 with $1,200 of attached franking credits. Her employer deducted PAY instalments of $5.500. She has no dependents. She had $4,000 deductible work-related expenses. Required: What wiil her net tax to pay or refund be (ignore Medicare Levy)?