A 45-year-old worker who has been employed for seven years is made redundant. The worker's ETP is made up of:

redundancy pay - $48,200.00

unused sick leave - $3,250.80

payment in lieu of notice - $936.72

unused annual leave - $1,250.96

unused long service leave - $12,725.63

gratuity - $15,000.00

The worker has received $72,000 in other taxable payments during the income year.

1

Is the worker under the preservation age, at preservation age, or older than the preservation age?