An investor earns $142826 in the 2021/22 tax year. She purchases shares worth $4077 on 22 February 2021 and sold them for $9186 on 14 May 2022. What is her income tax payable, including capital gains tax, but excluding the 2% Medicare surcharge? a. $39803
b. $37858
c. $38858
d. $40803