Tom is a grazier in South East Queensland and in the year ended 30 June 2023 he disposed of 50 cattle because of drought on his property. He had the cattle on hand at the start of the year and the cattle had an average cost of $60 per head. He sold the cattle for $500 each. Required: If he wishes to spread the profit from the disposal of these cattle over five years, what amount will he need to include in his assessable income for the year ended 30 June 2023