A professional netball club in Eastern Sydney has entered into negotiations with Mary to sign her to the club for six years. The contract between the netball club and Mary provides a number of payments to be made to Mary as follows: A sign-on fee of $100,000 was paid upfront to Mary for agreeing to play netball with the netball club for three years, and it will be refunded to the netball club if Mary refuses to play netball. A salary of $300,000 per annum to be paid monthly. A new motor vehicle owned by the club will be leased to Mary. A bonus payment if the club wins at least 3 seasons. How would each of the above-stated payments be treated for the purposes of S6-5 of the ITAA1997. Question 10Answer a. Only the salary is assessable. b. Only the sign-on fee is assessable. c. All benefits are assessable. d. The sign-on fee, salary and bonus are assessable