Ryan Ryan is a professional football player in the Australian National Football League. During this tax year, Ryan received the following: $120,000 in match fees from his club; a motor vehicle valued at $75,000 as a gift provided privately by the owner of the club in appreciation of him captaining the team to win the premiership; a $2,500 cash prize from a television company for being voted the best player in the final; and a $12,000 one-off payment from a sporting goods company for appearing in their television commercial. Which of these amounts constitute assessable income? A. $120,000 match fees only. B. $120,000 and the value of the $75,000 motor vehicle only. C. $120,000, $75,000 and the $2,500 cash prize. D. $120,000, $2,500 and the $12,000 sponsorship payment. E. All the amounts are assessable.