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Sarah Bright, a New Zealand tax resident investor, holds shares in multiple foreign companies. She seeks your expertise to help work out her Foreign Investment Fund $($FIF$)$ income for the tax year $2023-24.$ Below are the details of her investments:

$1.$

Sarah holds $10,000$ shares in Aee Company, a foreign company. She acquired these shares on $1$st January $2022$ for $$100,000.$ The market value of these shares on $31$ March $2023$ was $$150,000$ and on $31$ March $2024,$ it was $$160,000.$ On $1$st May $2023,$ she sold $2,000$ shares in Aee Company for $$30,000.$ Aee Company paid dividends of $$5,000$ on $30$th June $2023.$

$2.$

Additionally, Sarah holds $8,000$ shares in Bee Company, a foreign company. She purchased these shares on $1$st July $2022$ for $$120,000.$ The market value of these shares on $31$ March $2023$ stood at $$140,000,$ and on $31$ March $2024$ was $$90,000.$ On $1$st August $2023,$ Sarah bought $1,000$ shares in Bee Company for $$18,000.$ Bee Company paid dividends of $$7,000$ on $31$st December $2023.$

$3.$

Sarah has a third investment, $15,000$ shares in Cee Company, a foreign company. She bought these shares on $1$st October $2023$ for $$100,000.$ The market value of these shares on $31$st March $2024$ was $$110,000.$ Cee company paid dividends of $$4,000$ on $31$st January $2024.$

$4.$

Sarah also holds a $45\%$ interest in a foreign company, Dee Ltd$.$ The other interests were held by $10$ other foreign unrelated shareholders. During the year she received a dividend of $$20,000$ from the company.

$5.$

Sarah holds $15,000$ shares in an ASX$-$listed Australian company, Ozee Ltd$.$ She purchased these shares on $1$ July $2021$ for $$120,000.$ The market value of these shares on $31$ March $2023$ was $$140,000,$ and on $31$ March $2024$ was $$130,000.$ Ozee Ltd paid dividends of $$3,000$ on $30$ September $2023.$

Sarah has always lived in New Zealand and holds less than $5\%$ interest in Aee, Bee, Cee and Ozee companies which are listed on the stock exchange of the respective countries. Other than Ozee Ltd$,$ the other companies are not in Australia. The market values provided are verifiable market values. None of the shares are non$-$ordinary share.

What is the Foreign Investment Income $($FIF$)$ income that Sarah should report in her $2023-24$ tax return? Show all workings for the methods that can be used by hers.

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