Briefly explain (citing relevant sections) whether the following are assessable as ordinary income or statutory income, or non-assessable (1 mark each) i. A $3000 travel allowance given to an employee prior to their work-related trip. ii. A transferrable $80 gift voucher (to buy items in a department store) given by a sole trader employer to her employee as a birthday present. iii. $60,000 in post-judgment interest given as part of a compensation package to a taxpayer who due to medical negligence suffered an injury to their eyesight. iv. A sole practitioner solicitor receives a voucher for $800 worth of restaurant meals (which is not transferrable and non-refundable) from a client that he helped get off from criminal theft charges