$(4)$ Aco Ltd$,$ and Xco Ltd$.$ entered into an agreement to manufacture a new product for the next

$20$ years. This represented $80\%$ of Aco's business. After five years it was decided that the two parties

could not work together. On December $30,2024,$ Xco paid Aco $$500,000$ to terminate the agreement. Is

the receipt of this amount by Aco considered to be business income?