Justin Case, is a data analyst at a leading bank and is married with one child - Nathan aged 10 attends primary school. His wife has a taxable income of $60,000. Justin has a HELP liability of $33,000

For the year ended 30 June 2022 Justin received a payment summary from his employer Eastpac Banking Corporation disclosing the following information:

Gross wages	120,000
Total tax withheld	44,000
Reportable fringe benefits	8,000
Entertainment Allowance	1200
Other receipts
Reimbursement of out of pocket expenses from Eastpac	750
Gross interest from bank deposit	1100
Interest from ATO (for overpayment of tax in 2020)	125
Proceeds from sale of jet ski (purchased in 2008 for $4,000	2800
Unfranked dividend from ABC Ltd	600
Fully franked dividend from DEF Ltd(franking credit not included)	700
Lump sum received for damaged skin as a result of a work accident	20,000
Cash prize won on radio competition	450
Rental income	45000
Other payments - written evidence maintained except where indicated otherwise
Club membership (to entertain clients)	550
Taxi fares to visit clients	120
Non-compulsory uniform (design entered on Register of Approved Occupational Clothing	600
Laundry expenses (no receipts)	300
Self education expenses (Masters in Analytics: Uni admin fees 1,480 Text books 350 Help payment 4,500 Car expenses (Toyota 1800cc) 2,500 kms travelled from home to work & return 280 kms from work to Uni 400 kms from Uni to home
Donations to registered charities	160
Tax agent fees preparation of previous year return	500
Private health insurance	3000
Rental deductions	24,000
Union Fees	1150
Subscription to Bankers association	720

(a) Calculate assessable income

(b) Calculate Allowable deductions

(c) Calculate Justin's net tax payable