John, a resident taxpayer has a dependent spouse, Helena who works part-time. Helena earns $5,900 in salary and wage income in the current tax year. She receives $70 in fully franked dividends from Telstra Ltd with $30 imputation credits attached and also receive $1,400 in family tax benefits during the tax year. Helena paid $400 in costs travelling to and from work and paid $750 to a childcare centre to look after their 4 year old son so that she could go to work. During the tax year she also sold 200 Telstra shares and derived a capital loss of $300. With reference to the relevant case law and legislation identify what Helenas adjusted taxable income for the year will be and discuss why