Below is an extract from Olivia's Income Statement. She did not earn any other income for the year and has no deductions to claim. Calculate the Lump Sum A Offset applicable for Olivia. Gross Payments Individual Tax withheld or foreign tax paid PAYG withholding - Individual Lump sum payment amounts Lump sum payment A Lump sum payment B Lump sum payment D Lump sum payment E $ 127,000.00 $ 40,500.00 $ 12,200.00 3,000.00 52,000.00 2,200.00