LO.3 Tricia owns numerous office buildings. A major tenant of one of the buildings wanted to cancel its lease because it was moving to another city. After lengthy negotiations, the tenant paid Tricia $500,000 to cancel its obligations under the lease. If the tenant had fulfilled the lease terms, Tricia would have received rent of $1.8 million. What factors should Tricia consider to determine the amount and character of her income from these circumstances?