Stewart is single. He has chosen to use the private health insurance tax offset to reduce his private health cover premiums. From the following information and based on the rates applicable for the tax year, calculate Stewarts net payable or net refund amount for the year (including the Medicare Levy): Assessable income $46,000 Work-related expenses $1,800 Donations (approved by ATO) $340 Tax return preparation costs $220 Non-reimbursable medical expenses $1,200 Private health premiums