A well-known soccer player was paid a lump sum of $400,000 to encourage her to join a sport TV talk show. He accepted the offer and received an annual salary of $100k in addition to the lump sum payment. Which of the following statements is true: i. The lump sum payment of $400,000 is assessable income. ii. The lump sum payment and annual salary are assessable income. iii. The annual salary is assessable income and the lump sum payment