Ernie Wombat is a primary producer who commenced business in 2012/13. The following data relates to Ernie’s first 6 years of trading:

Year	Assessable Income	Deductions
2012/13	$ 32,000	$ 15,000
2013/14	35,000	20,000
2014/15	31,000	39,000
2015/16	42,000	21,000
2016/17	45,000	22,000
2017/18	51,000	25,000

• All assessable income and deductions are from primary production.
• The deductions do not include any amounts that may be deductible for losses of previous years.

Required:

1. Calculate Ernie’s taxable income for each tax year.
2. Calculate Ernie’s average income for each tax year.

Tip: A $0 taxable income year is counted as a year for average income calculation purposes.