Sebastian is a professional cyclist who is a resident of France. During the 2021 year he competed for one week in Australias premier road bike race, The Tour Down Under. Sebastian finished the race in second place overall and was awarded $100,000 in prize money. Which of the following is most representative of the Australian tax treatment of Sebastians Tour Down Under prize winnings? A. The prize is exempt from Australian tax as Sebastian is a foreign resident for tax purposes. B. The prize is exempt from Australian tax as Sebastian was physically present in Australia for less than 183 days. C. The prize is exempt from Australian tax as the central place where Sebastian conducts his professional sport activities is in France. D. The prize is assessable in Australia. E. Prize money won by a professional sportsperson is never assessable due to the chance involved in a competition.