Brock (aged 23 years old) is employed as an electrician in Brisbane with H20 Electricity PtyLtd (GST registered), Brock provides. you with the following information for the income yearended 30 June 2023: Receipts 1. Gross salary of $193,000 (PAYG tax of $61,000 was withheld). 2. Reportable Fringe Beneft $11,200. This mainly relates to the work van that H20 ElectricityPty Ltd owns and allows Brock to drive (both for work and private purposes).3. Tool allowance $3,500. Brock carries a lot of heavy tools in his van to assist with his .electrical work.. 4. Safety allowance $7,500. 5: A friend repaid $100 that Brock had lent them a month ago. 6. Brock is presently entitled to $1,000 from the Eggins Family Trust 7. Franked dividend $3,200 (60% franked).. 8. Brock won $2,000 when he placed a bet on the Melbourne Cup Horse Race.9. Brock received a $100 gift card from a customer as Brock was able to quickly fx a majorelectrical fault for them. 10. Brock hurt his back at work and made a claim on his income protection insurance.Theinsurance company initially rejected his claim, about after mediation they agreed to payBrock $4,000 in a lump sum (normally this would have been $1,000 a week over four weeks). 11. Brock was reimbursed $350 for the Electrician license that he paid for YOU ARE REQUIRED TO: Question : Determine Brock's assessable income for the income year ended 30 june 2023Show all calculations and reference relevant sections of the ITAAs, relevant case law or rulingsfrom the Australian Taxation Offce.