Anne works as a book editor at a prestigious legal publishing business. She writes short stories in her own time. Since Anne just writes for herself, she has never had any of her work published. One day Anne comes upon a competition for short stories with a $50,000 first prize. Feeling fortunate, she chooses to enter the contest and purchases a lottery ticket the same day.

In addition to winning the short story competition, Monica also wins the $10,000 2nd place in the lottery.

Discuss the assessability of these receipts (20 marks)