In accordance with ITA$56\mathrm{.}4(2),$ any payments made to a taxpayer for agreeing to a restrictive covenant must be included in income as$$ "other income" under subdivision$"$d$".$ Which of the following is NOT one of the exceptions to this general rule listed under ITA$56\mathrm{.}4(3)?$

A$.$ Where a joint election is$$ filed, the payment can be classified as a capital gain that is eligible for the lifetime capital gains deduction.

B$.$ Where a joint election is$$ filed, the payment can be classified as proceeds of disposition of a Class $14\mathrm{.}1$ asset by the taxpayer.

C$.$ Where the payment relates to past employment services with the$$ payor, the income can be classified as employment income and subject to tax when received$($on a cash$$ basis$).$

D$.$ Where a restrictive covenant is sold along with shares in a corporation that carries on a$$ business, the payment can be added to the proceeds of disposition of the shares if a joint election is filed.