According australian taxation law, determine whether the sceneria is assessable income.

Scenaria: Kim sold a rare sculpture for $2,000 during the 30 June 2022 financial year. Kim had purchased the sculpture for $200 two years earlier.

Note: Any capital gain is disregarded if the first element of the collectable's cost base on aquisition was less than $500.

If this is assessable income, how much? And when i calculate tax, do i need to ignore the sculpture sale?