Ben Maxwell is a professional cricketer of the Queensland Kings, a top-ranked cricket club that participates in the Big Bash League. Ben is registered for GST and the following transactions relate to Ben's sporting activities for the tax year 2020-21. Please note that the amounts are GST inclusive where relevant.

Transactions	Amount
Revenues from appearances in the Big Bash	550,000
Earnings from sponsors	175,000
Payments to manager (Ben employed a manager and paid him a salary; he also reimbursed his manager's travels expenses incurred for Ben's sponsorship promotion)	84,000 salary 20,000 reimbursement
Payment of fine for infringing a cricket rule during a match	10,000
Purchase of a bowling machine to practise cricket activities (purchased on 1 March 2021; effective life two years)	2,200

Ben hires a builder to construct a training room and indoor space for cricketing practice. The construction of the training room was completed on 1st October 2020 and it cost Ben $88 000. Ben also takes an interest in the lotto and often buys lottery tickets, hoping to win big prizes. In March 2021, Ben incurs an expense of $4,500 to buy lottery tickets but was unsuccessful in winning anything.

Required: Based on the above facts, and citing relevant legislation and case law:

a) Explain the income tax consequences to Ben on the purchase of a bowling machine, construction of room for indoor cricket practice, and the purchase of lottery tickets?

b) Advise Ben of any FBT consequences as an employer.

c) Calculate the taxable income of Ben for the income year 2020-21. Your answer must add an explanation of every item you include or exclude from the calculation (carry forward the figures from "part a" and/or part "b" if required).