MetaAhmed, an Australian resident, was made redundant on $30$th June $2022$ at the age of $60.$ He received the following payments. His taxation records for the year ended $30$th June $2022$ revealed the following:

$$ Gross wages up to redundancy $($PAYG withheld $$18,400)$ $$65,000$

$$ Interest on savings account held jointly with spouse $$4,200$

Lump sum received from his superannuation fund:

$$ Taxable component $($element taxed in the fund$)$ $$372,000$

$($PAYG withheld $$26,000)$

$$ Taxable component $($element untaxed in the fund$)$ $$18,000$

Ahmed has adequate private health insurance cover for the year.

For the year ended $30$ June $2022,$ calculate Ahmed$$s:

$($a$)$ taxable income

$($b$)$ net tax payable or refundable