Jenny is an Australian resident taxpayer who received the following amount:

$65,000 salary and wages

$5,000 in royalties from a book published

A bonus of $2,500 was paid to Jenny on 39 June 2023 but only appeared in Jennys bank account on 1 July 2023

$10,000 which Jenny won at a book competition

Jenny also incurred the following expenses:

$2,500 on flights, accommodations and tickets. No personal travel was included on this trip

Travel form work to consult with clients and the. Return amounted to 7,500km

$500 personally on candles for office

$700 on phone and internet both Jenny used personal ly and 50% for business

Calculate Jennys basic income tax (BITL)

Provide comments supported by either or any combination of a sectional reference, case or narration as to what items would be included or excluded as Assessable income or Allowable Deductions