Erin, a resident taxpayer, has a taxable income of $53,000 for the year ended 30 June 2020, with PAYG tax of $12,000 deducted by her employer. She has no dependants and is not entitled to any tax offsets/rebates. What will be Erins net tax payable or refundable for the year ended 30 June 2020? (include Medicare levy where appropriate but ignore any offsets):

a. $2,168.00 refund

b. $2,980.50 refund

c. $2,234.50 payable

d. $1,834.50 refund

e.$13,150.00 refund