5. An individual has paid income tax on their earnings through their employer under the PAYE system, and is now completing a self-assessment tax return. Which of the following situations would NOT give rise to any adjustment to their taxable income: A The gift of a valuable painting to their sister. B Dividends received on a portfolio of shares they own. C Making a large charitable donation. D Rents received on a second property they own. Total: 1 mark