Brian has recently passed away and had completed a valid binding death benefit nomination that split his superannuation balance evenly between his wife, Ruby and their child Tina. Tina is aged 28 and is considered financially independent from Brian. Brians superannuation balance at the date of his death was $280,000 of which 20% was a tax-free component.

Based on this information, calculate the tax payable by Ruby and Tina in the event they were each to receive a lump sum superannuation death benefit of $140,000.

A) Tax payable by Ruby: $?

B) Tax payable by Tina: $?