Which One of the Following Statements Is True

Which one of the following statements is true?

A) Where trading stock is donated to a deductible gift recipient a deduction equivalent to the market value of the trading stock at the date if disposal is allowed
B) Where trading stock is disposed outside the ordinary course of business the taxpayer must include in his/her assessable income theof that stock at cost
C) Where a taxpayer takes stock for his/her own personal use, the taxpayer is required to include themarket value of that stock as at the date of transfer as part of the assessable income of the business
D) Any compensation received for the loss of stock is non assessable non-exempt income