James and Tina are married and have three children. They do not have private health cover. Tina is a homemaker and James is an Associate Lecturer in Accounting at Virtual University. James receives Annual Remuneration of $91,000 and $3,000 per annum in allowable deductions. He is concerned about savinf for retirement and has decided to salry sacrifice $7,200 annually to superannuation. Considering all the medicare levies and offsets, answer the following questions.

a) how much is the total tax payable before salary sacrifice arrangement

b) how much is the total tax payable after salary savrifice arrangement

c) is it worthwhile for James to salary sacrifice $7,200? Explain.

d) given the availability of the age pension, why does James need to save through his superannuation fund for retirement?