QUESTION $11\mathrm{.}7($Extension for payment, relief for hardship$)$ Roger Black has an income tax liability of $$2,700$ on his $(2021)/(22)$ assessment. Roger, who derived income as a building subcontractor, has not derived any income other than social security since February $2022.$ He is unable to pay his tax debt by the due date of $21$ March $2023$ and estimates that he can only repay $$20$ per week unless he obtains gainful employment. Advise Roger as to any action he can take in discharging his tax liability.