Which of the following is unlikely to constitute ordinary income when received? (Select more than one, if appropriate.)

A. None of them

B. Betting wins of $100 by an electrician who attended and bet on the races twice this financial year.

C. Winning a holiday valued at $2,500 on a general knowledge quiz show that you attend only once.

D. Tips received by a waiter at a bar.

E. Amount received by the owner of a trade mark to use that trade mark in an advertisement.