Sarah, a resident taxpayer, provides the following information in relation to the year ended 30 June 2020:

• Gross salary $75,000 (PAYG $18,000)
• Bonus from employer $2,500
• Interest received $350
• Deductible home office expenses $400
• Sarah is single and has private health insurance

Based on the above information calculate the tax payable or refundable (including any levies payable and/or tax offsets) for Sarah for the year ended 30 June 2020:

Select one:

a. $10,977.25 payable.

b. $812.75 refundable.

c. $18,000.00 refund.

d. $16,718.25 payable.

e. $267.25 payable.