Mr$.$ Phirun Kershaw is $39$ years of age and lives with his$$ spouse, Victoria Kershaw. They have two$$ children: Marie$,$ who is $9$ years$$ old, and Neil$,$ who is $12$ years old. Marie has been blind since birth. In $2023,$ Neil has net income of $ $8,400.$

Victoria is $38$ years old and until recently was employed by a large public company.$$ However, in September $2022,$ she commenced$$ full$-$time studies at her local university. In $2023,$ she was in$$ full$-$time attendance for nine months. Her tuition fees were $ $9,400.$ She had $2023$ income from various$$ part$-$time sources of $ $8,650.$