On $1$ July $2022,$ John Smith was transferred to the London office of his company, International Ventures Ltd$,$ for eight years. His wife, Anna, accompanied him to London. In London, they lived in a company$-$owned house and leased their home in Sydney$$the rental income was deposited into her husband's bank account on monthly basis.

While residing in London, Anna borrowed $$200,000$ from the National Bank on $30$ June $2023$ for five years at an interest rate of $8\%$ per annum. The loan was intended to be lent to her sister, Lisa, so Lisa could buy her own home, with the loan charged to Lisa at an interest rate of $2\%$ per annum. Interest is to be paid to the National Bank annually in arrears on $30$ June, with the first payment due on $30$ June $2024.$ Anna didn't make the interest payment until $2$ July $2024.$

In addition, Anna was supposed to receive $$25,000$ as her share of rental income during the financial year $2024$ from the lease of their Sydney house, but her husband deposited the rental income in her bank account on $15$ July $2024.$

Required:

Discuss Anna's residency status for Australian tax purposes for $2023/2024.$

Advise Anna: $($a$)$ whether she is entitled to an interest deduction and, if so$,($b$)$ when she is entitled to the deduction, and $($c$)$ the amount of the deduction.

Discuss the tax implications for Anna receiving $$25,000$ in rental income

You must support your answers with legal sources $($legislation$,$ rulings or cases$).$