Sophie's friend Bethany is 59 years old and continues to work. Bethany's superannuation balance of $400,000 is in a transition to retirement pension account and comprises $100,000 tax- free component and $300,000 taxable component (from a taxed source). Provide a clear explanation to Bethany for each of the following. If Bethany withdraws pension payments totalling $20,000 for the year, how will this be treated for tax purposes? When Bethany turns 60 and continues to withdraw $20,000 for the year, how will the withdrawal be treated for tax purposes?