Indicate any amounts from these transactions that is assessable income for the 2017/18 tax year.

(a) Frida is a resident taxpayer employed by Sharpe Office Supplies. She received a gross salary of $60,000. This was paid into a bank account held by her husband Ray.

(b) Frida did not take any annual leave during the 2017/18 tax year. She had accrued 5 weeks annual leave as at 30 June 2018 which has a value of $6,000.

(c) Frida won $3,500 from her share of a Powerball syndicate with her work colleagues.

(d) In April 2018, Frida received $1,500 cash as a prize for employee of the month.

e) In May 2018, Frida also received a holiday to Fraser Island valued at $4,000 as a reward for attaining the highest sales figures at work.

(f) In July 2017, Frida received a wedding gift from her work colleagues worth $750 to celebrate her marriage to Ray.

(g) In January 2018 Sharpe Office Supplies reimbursed Frida $3,000 of self-education costs upon the successful of her work-related logistics course.

(h) Samantha Storey owns an apartment in Adelaide held as an investment which she leases to tenants and derives rental income. During the 2017/18 tax year, Samantha received rent totalling $19,000 from tenants who leased the property from September 2017 until May 2018.

(i) On 18 January 2018 Samantha received $700. This was the tenants reimbursement towards cleaning the carpets and walls following damage from a New Years Eve Party.

(j) On 10 December 2017, the tenants started a fire in the kitchen by accident. While the damage was contained to one part of the kitchen, Samantha received a cheque from her insurance claim, which covered:

- $1,000 for a new replacement stove.

- $3,000 for deductible repairs to the bench top and walls.