Sara Smith, an Australian resident taxpayer aged 35, moved with her family permanently from Newcastle to an ordinary area of Zone B on 1 September 2020. Sara’s Taxable Income and Adjusted Taxable Income for the year ended 30 June 2021 were both $95,000.
Sara maintained the following dependants during the year:  
•         Sam, her husband, who is unable to work due to disability and receives a government Disability Support Pension. Sam had adjusted taxable income (ATI) of $3,300 for the 2021 taxation year.
•         Simon and Sunny, her 4-year-old twins. They are non-students with ATI of nil.

Required:
Calculate all tax offsets Sara is entitled to claim in respect of the year ended 30 June 2021. Show all working.