Bradbury Chocolates Ltd. (BC) is a manufacturer of chocolates and other confectioneries. During the year BC sells $1.2 Million worth of chocolates to various stores in Australia and around the world. Additionally BC has recently started factory tours so that visitors can see the chocolate making, taking $15,000 in tour sales. The company also sells a portfolio of shares that it had invested in several years ago making a profit of $50,000. BC also receives an unfranked dividend of $10,000 for shares it holds in a Pooled Development Fund. Advise BC if any of the above amounts would be assessable as income