Prue accounts for income tax on the accruals basis. On 14 September 2020 she sold goods on credit to Joe for $3,000.On 24 January 2001, Jot was dedated bankrupt and the trustee in bankruptcy advised on 2 June 2021 that Pre will be paid a final payinent of 40 cents in the color in July 2021. Prue made a note on 28 June 2021 that the amount or S1,800 would be bad but did not adjust her accounts receivable lediger. Which of the following is the most correct tax treatment for the year ended 30 June 2017 o include $3,000 in assessable income under 65 and claim a deduction of $1,200 under's 5 TUY. Os Include 53,000 in assessable Income under G-SITA97, but claim no deduction for a bad debt O Include 53,000 in assessable income unders 65 and calma deduction or under 25 Od Do not include any amount in assessable income and dam no amount as a deductions may be that the full payment may be recewed in the future. Os Include an amount of $1.200 in assessable income under 65