In relation to business income, which of the following statements is most correct?

		The proceeds from the realisation of an investment or an income earning asset can never be ordinary income.
		The proceeds from the sale of land purchased in 1986 to carry on a farming business will always be ordinary income.
		A cash rebate received by a business from their supplier will always be ordinary income.
		If a business earns an amount from an unusual or one-off transaction it can never be ordinary income.
		Proceeds from the sale of shares can never be ordinary income.