Which statement is incorrect?Marked out of $1\mathrm{.}00$ a$.$ Monies received on a regular basis by former employees could be considered to be ofan income nature, if it shows a nexus to employment.The ordinary income provisions take precedence over statutory income provisions b$.$under s $6-25.$ c$.$ Ordinary income must be derived within the financial year to be assessable.Gifts are usually not ordinary income $($unless given to employees as part of their d$.$employment$).$