Hi, I'm having a bit of trouble interpreting this question. I thought it was relatively straightforward, but none of my approaches are making sense, any help would be appreciated.

Emily Potter is the Director of Elite Autos Pty Ltd. She currently owns a Porsche Boxster and will be selling it privately for $80,000. She will then use the funds towards the purchase of a new Mercedes from her own dealership. The Luxury Car Tax payable is:

a) 0

b) 5,549

c) 26,400

d) 1,526

The answer can't be 26,400 as that has already been ruled out