Sorry, I am not Radicool. But I will try the exercise. However, your reasoning appears correct to me. However, because of the earnings of only $32,000 and because she is of pensionable age, she should be able to access 100% of SATO and a low income rebate. The below is from the calculator below, for current financial year.
Given she has no tax liability, she would otherwise have received that $13,700 in unused franking credits as a return. This represents 30%, viz 13,700/45,700. Hence, this widow would lose 30% of her yearly net income.
