Nelly Watson practises as a solicitor with $2$ other partners on St Georges Terrace in Perth. The building that the firm occupies is old and the landlord wants to renovate the building. Nelly's firm is offered a lease of a property two doors away for $10$ years with an option to renew the lease for a further $5$ years at an annual rental of $$5$ million. The rental is $$2$ million higher than the current rental. To compensate for the increased rent, the lessor agrees to fit out the whole of the leased floors at a cost of $$10$ million. Advise how the $$10$ million receipt will be assessed. Would your answer differ if the $$10$ million was paid by the lessor to the lessee as a contribution towards the lessee$$s fit out costs?