1) Something that comes in/ money or money's worth: This factor is determining whether something is money worth( something that is easily converted into money) or not money worth (something that is quite difficult to be converted into money). The relevant case law here is California Cooper Syndicate v Harris 1904 which looks at what would be considered money or money's worth as the court ruled that these shares were "money's worth" because they could be easily converted into cash. In this case link this to factor money worth