Alex and Adah have been married for 7 years. For the duration of their marriage, Adah has not had a paid job. Recently Alex had a medical operation, but unfortunately he did not recover fully from it and he now requires constant care. Adah now cares for Alex 24 hours per day. Alex sued the doctor that performed the operation, but the doctor was not liable as it was found that he had acted without negligence. Despite this, the doctor and his insurance company decide to give Adah $200,000 in recognition of the 24-hour care that she will provide Alex in the coming years. 

With reference to case law, discuss whether the $200,000 constitutes assessable income. Please explain case law as well.