B. To address Brittney's concern about her superannuation balance, discuss the concept of Salary Sacrifice to super and how carry-forward (catch-up) super contributions work. Her employer contributes the standard superannuation guarantee amount into her nominated superannuation fund and is happy to organise salary sacrifice if she wants. Please provide calculations on how this will reduce taxable income in her current financial context (Comparison of calculations pre- and post-salary). Explain why this cannot be implemented in the case of Philip