Elle is carrying on a retail clothing business in Townsville. During the year ended 30 June 2020 she receives the following amounts:

- $185,000 in sales to customers (excluding GST)

- $11,000 in compensation for loss of profits when her shop had to close due to flooding;

- $25,000 on the sale of her delivery van used 100% for business use; and

- $500 from a magazine publisher for winning the crossword competition.

Which of the following represents the likely total ordinary income from the above transactions?

a) $221,500.

b) $11,000.

c) $185,000.

d) $25,000.

e) $196,000.