Jane, a resident taxpayer, has a taxable income of $$19,500$ for the income tax year ended $30$ June

$2019,$ with PAYG instalments of $$18,500$ deducted by her employer. She has no dependents. Her net

tax to pay or refund will be $($ignore Medicare Levy$)$:

Taxable Income $$19,500$

Basic Income Tax Liability $($BITL$)$ Res FY$2019247$

Low Income Tax Offset $445$ but can only use $247$

Low and Middle Income Tax Offset Can$$t use $/$lose

Franking Tax Offset N$/$A

PAYG $($W$)$ Refundable $-18,500$

Net Tax Payable $/$ Refundable

Answer: $-18500?$tutor said the answer would be $18500$ but chegg shows it $18253,$ how it is $18500?$