During the year ended 30 June 2021, Pauls dry cleaning business suffered an electrical fire. As a result he received the following amounts: Insurance recovery for damage to customers clothing $10,300 Insurance recovery to replace destroyed dry cleaning machine & dryers $80,000 Insurance recovery for loss of cleaning products $3,200 Insurance recovery for cost of repairs to electrical wiring $16,000 Income protection insurance payments received while the laundromat was closed for repairs $9,400 Required With reference to relevant legal authority, advise Paul how each amount will be treated for taxation purposes.