Jansen Superannuation Fund Marc and Jenni Jansen are the sole members of this superannuation fund. The fund usually receives superannuation concessional contributions for both Marc and Jenni from entities within the group as described above. In addition, Jenni received an inheritance from a long lost aunt and made a nonconcessional contribution of $150,000 during 2021/2022. You are also provided with the following information in relation to the 2021/2022 year for the Jansen Superannuation Fund. Interest income of $5,500 Capital gain on shares held for three years of $10,000 Dividend income of $4,000 from Telstra Ltd Life insurance premiums paid of $1,200 The shares in the SMSF grew in market value by $42,000 during the year. Jenni is considering retiring and it is decided to spent $1,650 getting the superannuation fund deed reviewed to ensure it complies with all the current superannuation legislation. Jennis date of birth is 1 July 1963 and she retires on 1 July 2022. At this time she commences a regular pension of $60,000 pa which is paid monthly. Assume that 30% of her superannuation balance is tax free. Things to consider include: a) The tax implications of the above transactions and the SMSF 2021/2022 tax payable for the SMSF. b) The tax implications of Jenni drawing the pension in 2022/2023.