Snodgrass, a former criminal, is 2 metres tall and runs a fitness club and also provides martial arts services amongst other things. During the income tax year which of the following is not ordinary income per ITAA 1997 s 6-5:

Select one:

a. Bottle of $700 Grange wine from the grateful owner of the Hairy Legs night club. Snodgrass provides training services to their bouncers and protection for Hairy Legs customers.

b. $2,000 cash for agreeing not to intimidate the bouncers at the Salty Dog night club.

c. None of the options are correct.

d. $450,000 from the sale of illegal performance drugs.

e. $6,000 transferable European holiday provided by Derrick. Derrick owns a night club, the Red Parrot. Derrick is indebted to Snodgrass for his protection of Red Parrot customers, which allows Derrick to stay in business.