How to calculate salary income of self and pension income of died husband

SIR MY SISTERs' HUSBAND DIED 3 YEARS AGO AND NOW SHE IS WORKING IN HER HUSBAND OFFICE WHERE SHE GETS SALARY 230000 P.A AND ALSO SHE IS GETTING PENSION OF HER HUSBAND (DIED) 60000 P.M NOW MY QUESTION IS TO HOW TO CALCULATE THE INCOME. SHOULD I  ADD BOTH HER INCOME  & PENSION AND SHOW THE TOTAL INCOME OR SHOULD I SHOW IT SEPERATELY. HER HUSBAND IS A POLICE OFFICER. weather there is examption for the pension income