1 points opre SAVE AS GON TS . Which of the following statements most correctly states the first strand of the High Court's judgment in the Myer Emporium case? O a. The face value of a future income stream is ordinary income. Ob. The transaction was unusual and in accordance with previously established principles should not deliver an assessable amount. The transaction was undertaken in the ordinary course of business and accordingly any gain derived should be included in assessable income. A gain made in the course of buying and selling goods should be included in assessable income. Where a taxpayer has a profit-making intention or purpose then a gain may be assessable even if the transaction is extraordinary. Od. O e