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 takes $9,000 in PAYG withholding tax from her salary payment. She has $500 work related expense deductions and is entitled to the relevant middle and low income tax offset. She does not have the private health insurance cover. Her net tax payable (or refundable) for the 2020-21 income tax year is:

a.

$4,106

b.

$3,811

c.

$2,436

d.

$1,280