Dawn is a former Australian professional golfer who now permanently resides in Florida, USA. For the current year she is not a resident of Australia for taxation purposes. Which of the following amounts would most likely be subject to Australian taxation?

A) A fee for advice Dawn received from an Australian resort company for designing a golf course on the Gold Coast, Australia. Dawn was able to design the course without leaving the US and had the money paid directly into her US bank account.

B)Dawn wrote an autobiography of her early life in Australian during the year and received an up-front fee of $100,000 from her US publishers. Dawn entered into the contract in the US and the US resident publisher paid the fee into her US bank account.

C)A $20,000 fee for visiting Australia to appear as part of the commentary team for a US television company's broadcast of the Australian Open golf championship.

D)Interest received in the USA on an account held in a US bank. The fund of money in the account was brought to the US from Australia three years ago

E)None of the above amounts will be subject to tax in Australia