Which of the following statements is most correct?

		An unsolicited gift to a former employee will always be ordinary income.
		Profit from the sale of land by a manufacturing business will always be assessable income.
		A payment by an employer to compensate an employee for lost wages while overseas visiting a sick relative will always be assessable income.
		A tip received by a waitress in a restaurant will not be income because it has not been received from her employer.
		A cash award received by a sportsperson from a television company that is not their employer will never be assessable income of the sportsperson