Question 3 (7 marks) Jany is your client, who was injured in a work-related accident and has received damages of $290,000 for the loss of his ability to work. In the final judgment, the Court awarded $11,000 in pre-judgment interest and $4,500 in post-judgment interest. Which amounts, if any, are assessable income? Answer based on legal provisions and case law.

(Maximum 250 words)