Question 7 (4 points) Required: 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

PS. please help with an explanation as well and don't just leave a direct answer. Also, cite relevant sections wherever possible. Thank you!