Will the following amounts will be included in gross income as defined in section 1 of the Income Tax Act (No. 58 of 1962), and if so, in terms of which paragraph of the definition of gross income definition?

1. Jannie receives R400 a month from a South African trust from November 2010.

2. Lethabo receives R2000 for selling his bicycle which was badly damaged after a truck ran over it. He sold the bicycle due to the fact that it was damaged beyond economic repair.