What amount should he bring to account as ordinary income in the current tax year ended 30 June based on the following amounts that he received?

Tom is an investor who has many different investment activities.

- Rental income of $23,000 from renting out a residential property in Brisbane.

- A cash incentive of $5,000 to encourage Tom to take out a 5 year lease on premises that Tom would use as an office for his business. The lease payments to be paid remained at market value.