Anita, a cash basis taxpayer, sued her former employer for wage discrimination. Her attorney agreed to pursue the case on a contingent fee basis$$the attorney would receive one$-$third of any settlement or court award. The parties reached a settlement, and the attorney for Anita$$s former employer wrote a check payable to Anita for $$320,000$ and a check payable to her attorney for $$160,000.$ Anita reasons that she and the attorney were partners in the lawsuit who shared profits two$-$thirds and one$-$third, respectively. Therefore, she includes $$320,000$ in her gross income. Is Anita$$s analysis correct? Explain.