Jack is a single Australian tax resident living in Wollongong. He has no $...$ Jack is a single Australian tax resident living in Wollongong. He has no dependents and no private health insurance. He earned $$95,000$ in the $2023-24$ financial year from his employment as an auditor based in Sydney. During the current tax year, $h$ spent $$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 $2024,$ 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:

a$.$ $$74,150$

b$.$ $$76,000$

c$.$ $$78,400$

d$.$ $$71,750$