Alex and Jim carry on a partnership and split any net income or losses equally. Gross income for the current income year is $40,000, of which $8,000 is made on sales outside Australia (for which no expenses are incurred). Business expenses of $25,000 include a salary paid to Alex of $5,000. All expenses relate to Australian source income. What is Jim's assessable income assuming he is a non-resident? $12,500 $6,000 $4,500 $2,000