State whether or not the following items forn part of the assessable income of an Australian resident taxpayer under any provisions other than the capital gains tax provisions. Provide reasons for your answer including references to legislation,case law and any relevant ATO Guidance. a. A table purchases at a garage sale for $50 and sold for $200. b. Five-hundred shares in a company allotted at a price of $1 each to employee of the company. At the time of issue, shares of the company were being traded on the ASX at $1.50 but at the end of the year of income their price had dropped to $0.90. c. The profit on sale of investments by a life assurance company. d. A prize in a literary competition won by a journalist. e. A legacy bequeathed to a tax payer in considerationof his acting as an executor under a will.