Marlie is the owner of a shop selling Pandora jewellery. To promote its product, Pandora

gives Marlie a pair of diamond earrings each year from the current range. The earrings

are

valued at $10,000. Under the business agreement she has with Pandora, Marlie cannot sell

the earrings.

Required:

Advise Marlie whether the earrings are ordinary income under section 6-

5 of the ITAA 1997.