On 1 June 2020 Kerstin Wells Received Two Superannuation Lump

On 1 June 2020 Kerstin Wells received two superannuation lump sum benefits from two different superannuation plans. The first, for $90,000, is made up of a tax- free component of $40,000 and a taxable component of $50,000 paid from an element taxed in the fund. Kerstin's second benefit is for $50,000 made up of a $20,000 tax free component and a $30,000 taxable component paid from an element taxed in the fund. Kerstin was born on 1 November 1962.
Based on the above information what amount will Kerstin include as assessable income in 2019-20 tax year?

A) $30,000
B) Nil
C) $80,000
D) $50,000