Profinance Publishers (HK) Limited is a publisher of university finance textbooks and has been carrying on business in Hong Kong for many years. No offshore claim has been made by the company. For the year of assessment 2021/22, it has the following sources of income: 1. Profits from the sale of shares quoted on the Singapore Stock Exchange II. 5% interest charged on overdue trade debts from a customer in Singapore III. Unrealised gains arising from conversion of US$ fixed deposits placed with a Hong Kong bank IV. Dividends from quoted shares listed on the Hong Kong Stock Exchange Which of the above four source(s)of income is(are) assessable for profits tax purposes