Harriett is a resident of New Zealand in the current income tax year. She has derived the following income in the current tax year:

Salary and wages from a New Zealand company of NZD$55,000

Net rental income from an Australian rental property of $16,000

Fully franked dividends of $1,000 from an Australian listed company

Harriet's assessable Australian taxable income for the current income year is:

Select one:

A.$16,000

B.NZD $55,000

C.Nil as she is a non-resident

D.None of these

E.$17,429