5.1 In relation to the source of interest income for the purposes of the ITAA36 and the ITAA97 which of the following statements is MOST correct? A. The decision in the case Studebaker Corporation of Australasia Ltd supports the view that for the purposes of s 6-5 of the ITAA97, the source is irrelevant. B. The decision in the case Studebaker Corporation of Australasia Ltd supports the view that it is where the relevant contract was entered into. C. The decision in the case Studebaker Corporation of Australasia Ltd supports the view that it is where the bank account of the legal entity receiving the interest is held. D. The decision in the case Studebaker Corporation of Australasia Ltd supports the view that it is where the bank account of the legal entity paying the interest is held.