How much net tax would be payable by the GHI Superannuation Fund which provided the following details for the current financial year: Sale of investments for a loss of $100,000 that were held for 9 months Sale of investments for a profit of $190,000 that were held for 3 years Other income of $215,000 (including $60,000 received in cash from listed public company dividends which were fully franked) Allowable deductions of $25,000?