Kayla and David have been married for five years and

have no dependent children.

They separated on $4$ March $2023.$

They have both been covered by the same private health

insurance policy for the fully year, however it is only

extras cover, not hospital cover. David continued to pay

the premiums for this policy after they separated. David's

taxable income for the year is $$172,000.$ Kayla's taxable

income is $$23,786.$ Neither of them has RFBA, RESC or

rental loss. All are Australian Residents and this tax return is for $2022-2023$ Financial Year.

How will David complete Item M$2$ of the tax return?