Curtin Ltd carries on a manufacturing business and also derives income from the rental of a large number of properties. The rental properties are financed by a fixed term loan of $$1$ million, repayable over $10$ years. Curtin wants to enter into an agreement to assign to an unrelated party its right to receive rental income from the

properties in return for a lump sum. Discuss how the lump sum received by the

Curtin Ltd will be assessed