Lionel is 52 years of age and is a single parent. He has two dependent children living with him, twin daughters, Clara and Joanne, aged 17 years. Clara has no income, but Joanne is in receipt of a Disability Support Pension and has received $5,698 during the year. Lionel received the following income - $50,500 Total gross amount from his income statement $ 6,900 Jobseeker payment Lionel also had the following amounts listed on his income statement - $29,990 Reportable fringe benefits amount (exempt employer) $19,300 Reportable employer super contributions He has allowable work related deductions totalling $1,850 and a HELP debt of $5,893. Which of the following tax offsets will Lionel be entitled to? Seniors and Pensioners Tax Offset (SAPTO) Low Income Tax Offset (LITO) Beneficiary Tax Offset (BTO) Invalid and Carer Tax Offset