Christine plays the piano very well. Currently, she is taking a degree course in music at a local private university. Since Christine is required to fulfil public exposure of 30 hours in order to meet the requirement of her course, she plays the piano at a popular restaurant which is owned by her uncle. The restaurant is often patronized by foreign expatriates. She does not receive any salary from her uncle for playing the piano. However, the customers like her performance very much. Due to that, she manages to collect about RM3,000 a month during her performance. Required: Determine, with appropriate case laws, whether the amounts received by Christine are taxable.