Martin purchased an option to acquire a yacht on 1 December 2020 for $11,000. The option gave him the right to acquire a yacht for $350,000, regardless of changes to currency exchange or interest rates. The yacht was intended for him to go sailing during the summer with his family. Martin was retrenched from his job on 20 May 2021 and sold the option for $13,000. How much will Martin include in his assessable income for the year in relation to the sale of the option?