Read the information about the following receipts and answer the question below Receipt (1) Andrea received a birthday gift from her uncle of $40 cash Receipt (2) Sam received a received a lump sum of $4,000 from a workers' compensation insurance claim. The compensation was for lost wages of $1,000 per week for 4 weeks Receipt (3) On his first visit to a casino, Larry won $700 playing roulette Receipt (4). Jo (who is not an Australian resident) received $40 interest form a bank account in Canada Which of the receipts above are assessable income? O a. Receipts (1), (2) and (3) are assessable income O b. Receipts (2) and (3) are assessable income O c. Receipts (1) and (3) are assessable income O d. Receipts (2) and (3) and (4) are assessable income O e. Receipt (2) is assessable income