12. Referring to the below items, which items outlined below are classified as ordinary concept income. (a) Salary received by an employee. (b) Compensation received by an injured worker for loss of salary because he was unable to work for four weeks. (c) Dividend income generated from shares held. (d) Proceeds from selling the copyright to a book. The recipient was an employee accountant who wrote a novel in her spare time over a number of years. (e) Sale of principal place of residence A) (a) only B) (a) and (b) C) All items D) None