please give me the detailed processes of the below three questions thanks

Janice owns and operates a very popular caf on a suburban shopping strip in West Ryde as a sole trader. Janice has 4 full-time employees and 8 regular part-time employees. Janice's son (Martin) also works at the caf for 25-hours per week for a normal wage. At Christmas time and Easter time every year, Janice gives every employee an extra payment to reward or reflect the hard work of the employees. Janice determines the amount of the extra payment [usually] based on the employment status of each employee and how profitable the caf has been. Over the last three-years, the extra payment has been $600 per employee (all employees) per occasion (i.e. $600 at Christmas and $600 at Easter). Martin also obtains the extra payments.

From the above facts, which of the following is most correct in respect to Martin?

(a)The extra payments ($1,200) are not included in assessable income because they are received and given to Martin by his mother on personal grounds.

(b)The extra payments ($1,200) are income and therefore included in assessable income (s 6-5) because they are the product of personal exertion (or reward for services).

(c)All extra payments like these ($1,200) are not taxed because taxing them would discourage people from working hard for their employer.

(d)The extra payments ($1,200) are not included in assessable income because they are a fringe benefit (under the FBTAA).

Due to COVID-19 and the resulting need to raise some money quickly, Frank, aged 47, sold the following assets towards the end of the 2019-20 income year. None of the items sold were held by Frank on income (revenue) account. The details of each sale are:

Shares

Date of Purchase

Cost of Purchase

Date of Sale

Sale Proceeds

Motor vehicle

12 May 2016

$11,000

26 May 2020

$3,000

Necklace (jewellery)

13 June 2014

$445

25 June 2020

$890

Painting

24 June 2009

$1,200

15 May 2020

$200

PKL Ltd shares

9 March 2018

$27,000

27 April 2020

$47,000

LBC Ltd shares

15 June 2019

$34,000

10 June 2020

$22,000

Frank does not have any net capital losses (in previous income years).

From the above, which of the following statements is most correct in respect to Frank's tax position for the 2019-20 income year?

(a)Net capital gain of $4,000.

(b)Zero net capital gain and Zero net capital loss.

(c)Net capital gain of $8,000.

(d)Net capital gain of $3,500.