Which of the following does NOT constitute assessable income?

Group of answer choices

A reimbursement of $32 to an employee who used her car for work-related purposes. The employee travelled 40 kilometres and was reimbursed 80 cents per kilometre.

Eric is a keen football follower. Each weekend he puts $10 bets on the football games using Sportsbet. In May 2023, Eric wins an amount of $1,540. This is the fifth time this income year that he has won money betting on football games.

A travel allowance received by an employee from their employer in relation to work-related trip to Melbourne for two days.

A professional soccer player who wins the man of the match award of $1,000 for his best on ground performance. This is the first time he has won such an award.