(i)Adrian was employed as a cleaner. He earned $72,000 from his employment and had no deductions. He was also a keen gambler. For the current financial year, he won $45,000 although he also lost $10,000. For the past three years he had won more than he lost at gambling.

(i)Varsha was a non-resident and derived net Australian rental income from properties of $22,550. The only deduction were the accounting fees of $550.

Calculate tax payable for the following taxpayers. Include levies and surcharges where applicable as well as any relevant offsets. If you think you need further information, please explain what that information would be and why you need it. All calculations are for the 2019 financial year unless otherwise indicated. All taxpayers are resident unless it is clear from the facts of the question the taxpayer is not a resident.