Eric runs a cricket coaching business and during the income tax year which of the following is not ordinary income per ITAA 1997 6-5:

Select one:

a. Bottle of wine from a grateful parent of a student who is also a good friend.

b. $2,000 wages for part time work at the Dodgers soccer club.

c. None of the options are correct.

d. $60,000 coaching fees.

e. $12,000 from the sale of soccer shirts.