Anthony and Ash carry on a retail business under a partnership structure. The partnership owns a grocery store. The partnership agreement provides that: • Anthony is entitled to an annual salary from the partnership of $95,000 • Interest is payable on their capital accounts and interest is payable on the partners' loan account balances (as per loan agreements), and • Any residual profit is to be shared in the proportion of 65% to Anthony and 35% to Ash. During the 2022/23 income tax year, Anthony and Ash were credited with $3,500 interest on their capital investment in the business. Anthony had a loan account balance of $15,000 and Ash of $5,000 with an agreed interest rate of 7%. The business had a turnover of $2,652,000 and the following expenses: • $16,800 in agent's commissions, • $108,000 of rates & rent • $155,000 staff wages • $14,725 staff superannuation • $10,450 superannuation for Anthony • $6,000 superannuation for Ash • Cost of Goods Sold of $1,375,000 • Wastage $8,000• Other operating costs and general expenses $844,550 Ash also sold other property items she had been holding including: - A painting for $31,000 which had been purchased on 28 April 1995 for $11,000. - Shares for $43,000 which had been purchased on 8 October 1985 for $400 - Collectible coins for $7,000, which had cost $5,000 on 31 August 1985. - A hot tub for $3,800, which had cost $10,500 on 29 September 2012. - A set of rare tea cups for $3,000, purchased on 13 October 2022 for $600 Ash has a prior year capital loss of $25,000 - Anthony is a married resident taxpayer with one son. He does not have appropriate private health insurance. Ash is a single, resident taxpayer who does have private health insurance. Ash has a HELP debt of $22,000. c) Determine Anthony's assessable income and total tax payable d) Determine Ash's assessable income and total tax payable