Which of the following amounts is most likely to be assessable as ordinary income to the recipient in the year ended 30 June 2020?.

• A lump sum insurance payment received by an employee for 20 weeks of lost wages due to illness.
• A lump sum insurance payment received by an employee for the loss of a thumb whilst at work.
• A lump sum payment received by a prospective employee from a company as an inducement to sign a five year employment agreement. The person never signed the contract nor became an employee of the company.
• A lump sum payment received by a company for the sale of land where it was purchased in order to carry on a manufacturing business on the land.

A lump sum payment received by a company as compensation for the sterilisation of assets during the year