Harley is a part$-$time international student studying accounting at the $...$ Harley is a part$-$time international student studying accounting at the University of New South Wales and her tuition fee for the current financial year is $$11,000.$ She lives in Sydney with her parents. She also works full time as a junior accountant in Sydney and earns $$80,000$ in wages, and her employer take $$9,000$ in PAYG withholding tax from her salary payment. She has $$500$ in work$-$related expense deductions. She does not have the private health insurance cover. Her net tax payable $($or refundable$)$ for the $2023-24$ income tax year is:

a$.$ $$2,436$

b$.$ $$3,811$

c$.$ $$1,280$

d$.$ $$3,729\mathrm{.}5$