Ernie is a primary producer who commenced business in 12/13

the following data relates to his first 6 years

12/13. Assessable income 32000 deductions 15000

13/14 35000. 20000

14/15. 31000. 39000

15/16. 42000. 21000

16/17. 45000. 22000

17/18. 51000. 25000

all assessable income and deductions are from primary producers

the deductions do not include any amounts that may be deductible for losses of previous years

calculate the taxable income for each year

calculate the average income for each year