Income tax is deducted at the rate of 20% on the first €35 300 and 40% on the balance.

(a) Joan has a gross annual income of €65 000. She has annual tax credits of €3545. Work out Joan's net income tax payable for the year.
answer = 18,940.00

(b) Joan also pays a total of 5750 in PRSI , USC and pension contributions that she pays. c) work out Joan's net pay for the year

included some of part b cause I don't know if i need it to answer part c , I just need help with part c