What is the tax liability of the taxpayer in the following scenarios?

a) John is working for a building company as a builder. He is Australian resident for tax purposes. John does not have private health insurance and is single. His assessable income for the 2018-2019 financial year was $211,200. John spoke to his accountant and has been advised that he is eligible to claim $18,200 worth of deductions. Calculate his tax liability for 2018-2019 financial year.

b) What would be your answer to part (a) if John is a foreign resident?