he following information is for the $2022/23$ income year. Unless stated otherwise, the taxpayers are single individuals with no dependants, and they do not have private health insurance.

Alex $($aged $70)$ has taxable income of $$21,580.$ Included in this amount is a fully franked dividend of $$425,$ which had $$182\mathrm{.}14$ of franking credits allocated to it $($franking credit amount$).$

Blake $($aged $19)$ has taxable income of $$26,370.$ Included in this amount is salary income, from which Blake$$s employer withheld $$2,028$ in tax under the PAYG Withholding system $($PAYG tax withheld$).$ Blake also has a TFN Withholding tax amount of $$145\mathrm{.}70$ as he had not provided the bank with his tax file number.

Casey $($aged $26)$ has taxable income of $$61,700$ and a PAYG tax withheld amount of $$13,572.$ She has an outstanding HELP debt of $$14,762.$

Dylan $($aged $32)$ has taxable income of $$85,600.$ The PAYG tax withheld from his salary totalled $$19,500.$ He has reportable superannuation contributions of $$2,520$ and a reportable fringe benefits total of $$3,962.$

Emerson $($aged $29)$ has taxable income of $$98,500,$ a PAYG tax withheld amount of $$27,768,$ and reportable superannuation contributions of $$8,200.$ She has an outstanding HELP debt of $$6,724.$ Emerson has comprehensive private health insurance with a registered health insurance provider, which costs her $$165$ per month. Emerson has not claimed any private health insurance rebate as a reduction to the cost of her policy.

Task:

Using the information provided for each taxpayer, calculate their income tax liability $($amount owing or refund due$)$ for the $2022/23$ income year. Present your calculations in separate worksheets $($tabs$)$ in the same Excel file you used for Part A$.$ Label each additional worksheet $($tab$)$ of the Excel file with the name of the taxpayer.