Which one of the following items will not be included in a taxpayer’s ordinary income as per s 6-5 ITAA97, and will be included in a taxpayer’s assessable income? Choose the best answer.

		Rental Income received from properties
		A gift received from a deceased relative
		A tip received by a waiter
		A payment made by a television station to a professional footballer for being named the best and fairest in the national league