Mellisa owns and operates a mobile phone business located in a large shopping centre in Perth, WA. Mellisa was born in Paris, France. She has a family home there where her two grown up children live. Mellisa spends 4 months of the year in Paris with her kids. The rest of the time she lives in a serviced apartment in Perth city. While Mellisa is in Perth she assists with the running of her small business.

In the business, to promote their products, one of the suppliers Tara Inc. provided Mellisa with two new iPhone Xs this year valued at $1,760 each. Both of the phones were locked so they could only be used on Mellisas account and the SIM cards were also locked so the phone could not be used with a different phone number.

Since the phones cannot be used by anyone else, they cannot be converted to cash and Mellisa assumes they are not ordinary income under s6-5.

Part B Mellisa L was born in Paris but now lives in Perth, Western Australia. She earned a salary of $116,000 from her employer ABC Pty Ltd for the 2020 21 tax year. During the course of the same year, she has deductible expenses of $5,000, a tax offset of $10,000 and a HELP debt of $25,000. Mellisa L did have private health insurance from 1 January 2021.

Calculate: Mellisa's total tax payable. Show all workings.