Elizabeth is a foreign resident (non-resident of Australia for tax purposes) who worked in Australia for four months during the year ended 30 June 2013 and received a salary of $20,000 for this work. She also worked in France and earned $27,000 in salary income. Elizabeth also owns a rental property in France and she received $7,000 in rental income during the year. In addition Elizabeth owns shares in Telstra Corporation Australia Ltd and she received a cash dividend of $500 from Telstra during the year. Telstra’s head office is in Sydney Australia. Based on these receipts what amount will be assessable to Elizabeth as income in Australia for the year ended 30 June 2013?