Match these concepts/principles with their cases:

- A. B. C. D. E.	Market selling value is the amount for which stock could be sold in the ordinary course of the taxpayer's business.
- A. B. C. D. E.	Items that are held for leasing purposes are not trading stock.
- A. B. C. D. E.	For trading stock to be on hand the taxpayer must have the power to dispose of it.
- A. B. C. D. E.	Trading stock can be on hand even though it is not in the physical possession of the taxpayer.
- A. B. C. D. E.	Trading stock can be on hand even where a taxpayer does not have legal ownership of it

A.	Australasian Jam Co Pty Ltd v FCT (1953)
B.	FCT v Suttons Motors (Chullora) Wholesale Pty Ltd (1985)
C.	Farnsworth v FCT (1949)
D.	FCT v Cyclone Scaffolding Pty Ltd (1987)
E.	All States Frozen Foods Pty Ltd v FCT (1990)