CPA Myrna forgot to tell her client Freddie to accelerate the payment of state income and property taxes in a year when Freddie was in an unusually high tax bracket. Upon discovering the error, the parties negotiated a $15,000 payment from Myrna (and her insurance company) to Freddie to compensate Freddie for Myrna’s inadequate professional advice. Is this payment gross income to Freddie?