carmen was retrenched by her employer on $01$ march $23,$ she was $49$ years old at the time, she has befriended many customers in the local community who she has serviced $.$If she became employed by a competing employer in the region, its possible she could persuade them to become customers of her new employer therefore abc found it necessary to retrain her from working for a competitor within the region. the company paid her $360000$ on the $01$ march $23$ not to work for her competitor within the region for $5$ years. abc financial year ends on the last day of feb. discuss whether the above amount will be included in carmen gross income for the $2024$ year of assessment $.$ discuss whether abc may claim a deduction for the amount paid to carmen $,$ if so calculate the amount that they may deduct show full workings for the $2024$ year of assessment