A company receives a lump sum for loss of anticipated profits after a franchise agreement was cancelled. Will the amount be included in assessable income? (Ignore capital gains tax)

A.a) No, because franchisor can cancel the agreement anytime

B.b) Yes, because it is paid to compensate for lost profit.

C.c) No, because the payment is for capital nature.

D.d) Yes, but only the amount that relates to the reimbursement of initial investment by franchisee.