Sarah and James have three children, Jamie, Tanya and Chloe, all of whom are full time students and living with them. Jamie is 23 years of age and has a part time job and has earned $5,236 during the year. Tanya is 18 years of age and has earned $1,200 during the year and Chloe is 16 years of age and has had no income. Sarah has private hospital cover, but James and the children do not. Their income and expenses are shown below: Sarah $137,000 Salary and wages $ 15,600 RFBA (exempt employer) $ 5,200 RESC $ 1,855 Bank Interest $ 5,765 Rental property loss $ 1.546 Work related expense James $53,879 Salary and wages $ 5,765 Rental property loss Allowable deductions: $ 667 Work related expense $10,000 Personal super contributions claimed as a tax deduction How much Medicare levy surcharge will Sarah need to pay?