Boris Is an Australian Resident Who Derived Assessable Income of $30,000

Boris is an Australian resident who derived assessable income of $30,000 and had $5,000 in deductions in the 2020 year. He does not have any private health insurance. What amount of Medicare levy will Boris have to pay?

A) Boris's assessable income = $30,000 and his Medicare levy will be $600
B) As Boris does not have private health insurance he does not have to pay any Medicare levy.
C) Boris's taxable income = $25,000 and his Medicare levy will be $260.20
D) Boris's taxable income = $25,000 and his Medicare levy will be $500