Sally is a trainee accountant. The terms of her employment require her to study business at Notre Dame University. Her income and expenditure for the year ended 30 June 2022 is as follows:

Salary: $35,000

Expenses:

HELP liability $1,300

Travel expenses home to university and return $280

Travel home to work $600 T

ravel- work to university $220

Travel- University to home $200

Books (for study purposes) $380

Childcare during evening classes $60

Stationery $30

Calculate Sallys taxable income for the year ended 30 June 2022. Provide legislative references and explain your conclusions.