Jack is a single Australian tax resident living in Wollongong. He has no dependents and no private health insurance. He earned $95,000 in the 2020-21 financial year from his employment as an auditor based in Sydney. During the current tax year, he spent $2,400 on train tickets travelling from Wollongong to Sydney for work every weekday. He also incurred deductible work-related expense of $5,800. He received $12,000 rental income on his rental property in Canberra, the maintenance costs of which are $3,600 per annum. In the current tax period, he also incurred $19,200 deductible interest charge on the rental property. In March 2021, Jack paid $4,250 to attend a fashion design course as he was planning to begin a new career in fashion. His employer has withheld $18,000 in PAYG withholding. His taxable income is: