Problem: Declan and Simone Smith run a landscaping business in partnership. For the year ended 30 June 2022 the partnership accounts reveal a profit of $180,000. Although the partnership deed provides that the income should be split evenly, Simone's share of the income is put back into the partnership by her husband Declan and used to buy more gardening tools. Advise Declan and Simone of their taxable income and the tax payable by them for the year ended 30 June 2022.