required to use 2021-2022 tax rates and thresholds for all the questions

Li, who is not married, migrated from China to Australia on a permanent resident's visa. Shortly after arriving in Sydney, he secured a job with an accounting firm. He intends to reside here permanently. In 2021-22, he received a gross salary of $60,000 and bank interest income from the savings in China of $2,000. He did not pay any taxes in China on this interest income. During the year, Li paid $1,250 for an accounting course to maintain and improve the skill and specific knowledge required for his current work activities. He also has a small consultancy business as a sole trader. The turnover for 2021-22 was $50,000 and the net profit was $30,000. He does not have a private health fund with hospital cover. Calculate how much tax Li is required to pay. (Hint: You can show your calculation by completing the following table. Include all your working and explanation. If the items in the table are not applicable, provide your reasons.)

Assessable income	$60,000 (Salary) + $2,000 (interest income in China) + $30,000 (profits from his business) = $92,000
Deductions	Li have to reduce the amount of his claim by $250 because this expense incurred before 1 July 2022 $1,250 - 250 = $1,000 (Self education expenses an accounting course related to his work)
Taxable income	Assessable income - Deductions (92,000 - 1,000)= $91,000
Tax on taxable income	Tax rate between $45,001 - $120,000 =$5,092 plus 32.5c for each $1 over $45,000 = 5,092+(91,000-45,000)*32.5% = $20,042
Medicare levy	(91,000*2%) = $1,820
Medicare levy surcharge	His income was greater than threshold so he must pay 1% for Medicare levy surcharge (Tier 1). ($91,000*1%)= $910
Low and middle income tax offset	(1,500 - 3%*(91,000-90,000) = $1,470
Low income tax offset	He can't be eligible for low income tax offset because his income $91,000 was greater than $66,667 for this year 2021-22.
Small business tax offset	?
Final tax payable	?