Wija and Eflinna are partners in a tax advice business partnership. In financial year 2018-2019, they jointly profited $500,000 from their business and each partner was paid $100,000 (no PAYG is withheld) in the form of salary (advanced distribution) while the remaining $300,000 profit is yet to be distributed.

Meanwhile, Wija donated $200 to a church in Australia and spent $10,000 deductible travel expenses. Calculate net tax liability for Wija (Use tables for your answers, no narration is acceptable and allowed for this question, no case or sections of law are required to be mentioned, only provide calculations please, ignore Medicare Levy and Medicare Levy Surcharge for this question).