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Which of the following amounts is most likely to be assessable as ordinary income to the recipient if received during the current income tax year?

Which of the following amounts is most likely to be assessable as ordinary income to the recipient if received during the current income tax year?
A lump sum of $10,000 received by an employee from an insurance company for 20 weeks of lost wages due to illness, calculated at $500 per week.
A lump sum of $10,000 received by an employee from an insurance company for the loss of a thumb on their right hand while they were working.
A lump sum of $100,000 received by a company in relation to the sale of land it had held for 20 years upon which it carried on business.
A lump sum of $10,000 received by a company as compensation.

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