Sam Journeyman derives income as a professional beach dodge ball player.

During the 2017/18 tax year, Sam received the followingamounts:

Tournament Prizemoney from dodgeball	$85,000
Appearance fees from dodge balltournaments	12,000
Cash sponsorship fromAussieboom	60,000
Jetski provided by Aussieboom as a sponsorshipbenefit	8,000
Interest from bank account comprising savings from Prizemoney	3,700
Director fees from DodgeballAustralia. Sam is a director of Dodgeball Australia.	14,500
Car provided by Dodgeball Australia as abenefit	7,200

Required:

1. Calculate Sam's taxable professional income for the 2017/18 taxyear.
2. Calculate Sam's other taxable income for 2017/18 tax year