Frank is employed as a salesperson for ZZZ Pty Ltd. During the 2020 financial year, Frank earned employment income of $80,000 and bonusses on his sales of $20,000. On the 28 June 2020, his employer advised Frank that he was to receive another bonus payment of $10,000 for his June sales. This payment didn't arrive in Frank's bank account until 3 July 2020.

Advise Frank how much Assessable Income to include in his 2020 tax return. Give reasons and refer to law