Jack Kendall is an academic who provides consulting services through his private company IJ Ltd. The company has contracted with B Ltd for Jack to provide consulting services. The income gained from 1 . which does not constitute a PSB, will be attributable to Jack and will be included in his assessable income. The income and deductions of ]] for the 2018-19 tax year consisted of: $ PSI 100000 Other income 4000 Entity maintenance deductions 3000 Other income deductions 500 PSI deductions 55000 Determine the amount attributable to Jack under the PSI regime for the 2018-19 tax year