Anh suffered injuries when she fell out of her bed while hospitalized. She sued the hospital for $90,000 (for her physical injuries). She lost the case and brought a lawsuit against the lawyer who represented her in the hospital litigation, alleging malpractice. Anh won a judgment of $100,000 from the law firm. What is the tax treatment of this $100,000 judgment for Anh? (LO.2)