Zhou Ying is an Australian resident for tax purpose.

Zhou Ying is an Australian resident for tax purpose. He works 1 day a week as a financial analyst at a large global financial service firm while he is completing this Master in Finance program full time. During the 2013-2014 financial year Ying

• received $20,000 of salary as a financial analyst
• received $25,000 of rent from an investment property that he rented out in since 2012
• spend $1,000 at restaurant entertaining his colleagues
• sold shares that he bought for $20,000 two years ago for a proceed of $25,000
• spend $2000 to repair the investment property that he owns 
• spend $20000 on interest expense on this investment property
• contributed $1000 towards a superannuation plan using after tax income
• spent $1000 on medical expenses

Her taxable income is

Select one:

a. 25500

b. 27500

c. 30000

d. 32500

e. 28000