Landlord rents a parcel of real estate to Tenant. During the term of the lease, Tenant locates a more suitable parcel and pays Landlord $$10,000$ in exchange for Landlord's agreement to terminate the lease. How should Landlord classify the $$10,000$ receipt for federal income tax purposes?

A$.$ As advance rent to be capitalized and amortized over the remaining term of the original lease

B$.$ As a security deposit to be converted to rent income at the

C$.$ As a nontaxable receipt

D$.$ As rental income in the year of the receipt

E$.$ None of the above