In which case did the taxpayer derive assessable income during the year ended 30 June 2021?

	a)	Amanda, a solicitor, practicing as a sole practitioner, invoiced her clients $5,000 on 30 June 2021 for services provided up to that date. Amanda received the cash payment for this amount from her client on 16 July 2021;
	b)	Shane received a $12,000 bonus from his employer on 2 July 2021 in appreciation of his hard work for the year ended 30 June 2021;
	c)	Learn to Drive is a driving school. On 30 June 2021, it receives a non-refundable upfront payment of $300 from a customer for 3 driving lessons (ie. $100 each). The three driving lessons are to be conducted on 6 July, 13 July and 20 July 2021;
	d)	Fridge World sells refrigerators. On 30 June 2021, it sells a refrigerator for $1,500. The customer enters into a lay-by arrangement by paying an initial deposit of $500. For the next four weeks, the customer will continue to make $250 payments until the final $250 instalment is paid on 28 July 2021.