Robert is a resident and during the 2023 tax year he derived $86,000 in salary from which $25,800 in PAYG withholding was deducted. He also received $400 in bank interest and he also received a fully franked dividend of $2,100 that had $900 in franking credits attached. Robert incurred $3,400 in various work related expenses for which he has kept the required documentation and which are all fully deductible. Robert also has a HELP debt of $10,200. What is Robert's taxable income and will be receive a tax refund or have a balance of tax to pay (ignore the low income tax offsets for this question)?