in which of the following transactions will the recipient be least likely to have to include an amount as assessable income? A business taxpayer receives a cash payment for services rendered. A total of $1,000 worth of non-cash business benefits received by a person carrying on a business where the benefits were derived in the normal course of business. A business taxpayer receives a free holiday in Bali valued at $2,500 in the course of carrying on their normal business activities. A business taxpayer receives a new laptop valued at $2,300 with an effective life of three years in the course of carrying on their normal business activities. A taxpayer receives a cash payment for services rendered