Lennie Was a Professional Cricketer Who, During His Last Game

Lennie was a professional cricketer who, during his last game for the club, collected donations from the crowd for a meritorious performance in a game. Are these receipts likely to be assessable as income?

A) Yes as there is a connection between the receipts and the taxpayer's services
B) No as there is no connection between the amounts collected and the taxpayer's services
C) Yes as the mines collected are all in cash
D) No as the monies are collected by way of a gift to the player