During the year ended 30 June 2020, Maria’s restaurant kitchen caught fire. As a result of the fire she received the following amounts: • Insurance recovery to replace lost cool room $12,000 • Insurance recovery for loss of food stock $9,000 • Insurance recovery for cost of repairs to damaged equipment $7,000 • Insurance recovery for cost of replacing equipment that couldn’t be repaired $18,000 • Income protection insurance payment received while the kitchen was closed for repairs $8,000 • Reimbursement from Maria’s health fund for cost of medical treatment as a result of a burnt hand $2,000 How much should Maria include in her ordinary assessable income for the year ended 30 June 2020? 

a. $30,000 

b. $36,000 

c. $26,000 

d. $24,000

e. $42,000