For the 2021-22 income year, Danny has assessable income of $55,000 and deductions of $4,000. His net exempt income for 2021-22 was $3,600. Further, Danny also has a higher education loan programme (HELP) debt of $12,900 as at 30 June 2022, but he does not have private patient hospital health insurance. Danny's taxable income for the 2021-22 income year is: a. $51,000 b. $47,400 c. $38,100 d. $54,600