Shaun Mender is a resident taxpayer engaged as a professional basketball player for the SouthEastern Frill Necks. He is covered by adequate private health insurance. During the 2022/23 income year, Shaun had the following transactions: Shaun commenced the year on a contract for an annual salary of $120,000. On 31 December 2022, the coach of the team was sacked following 15 successive losses. Shaun was offered, accepted, an additional $50,000 to coach the team for the remainder of the season as well as continue playing. Shaun's 2023 Income Statement disclosed the following: Gross Salary $170,000 PAYG tax withheld $65,800 Shaun incurred the following deductions during the year: Deductions for equipment costs incurred as a player - $6,000. Deductions for seminars, travel and home study incurred as a coach - $11,000. Shaun's average taxable professional income from previous years is $80,000. Applied Education FNSACC601 Assessment 2 v1.1 6 of 6 REQUIRED: Using the template provided: (a) Calculate Shaun's taxable professional income for the 2022/23 year. (b) Calculate Shaun's other taxable income for the 2022/23 year. (c) Calculate Shaun's net tax payable or refundable for the 2022/23 year.