George and Gertie have been married for 7 years. For the duration of their marriage, Gertie has not had a paid job. Recently George had a medical operation, but unfortunately he did not recover fully from it and he now requires constant care. Gertie now cares for George 24 hours per day.

George sued the doctor that performed the operation, but the doctor was not liable as it was found that he had acted without negligence. Despite this, the doctor and his insurance company decided to give Gertie $200,000 in recognition of the 24-hour care that she will have to provide George in the coming years.

Required: With reference to case law, discuss whether the $200,000 constitutes assessable income.