As it turned out, Alexs health declined rapidly and Adah rings you to tell you that he passed away shortly after she received your advice. Adah seems happy that she has received the $200,000. She tells you that she is so happy with the earlier advice that you gave her that she is going to give you $8,000. The partners of your firm are so pleased that your client is so happy with your services that they give you a $1,000 gift card by way of a bonus.

Required: Discuss whether you will be assessable on the $8,000 and the $1,000. Where appropriate support your answers with legislative authority and case authority.