Which of the following statements is least correct?

	a.	A person in the business of creating income earning rights would be assessable on the income received from persons using those rights.
	b.	Payments received by a taxpayer for permanent damage caused to land would be assessable ordinary income.
	c.	A person in the business of creating income earning rights to earn assessable income from holding the rights may be subject to capital gains tax if they occasionally sell one of the income earning rights.
	d.	A person in the business of creating and selling income earning rights should include the value of the sale of the rights in their assessable income.
	e.	A payment received by a taxpayer on the basis of a particular quantity of minerals extracted from land owned by the taxpayer is likely to be an assessable royalty.