Nicole (39) was employed as the Design Manager at Green Gardens (Pty) Ltd for the last 5 years and built up a decent clientbase at the company. During the 2021 year of assessment, Nicole resigned from Green Gardens with the intention of starting her own company soon. Green Gardens signed a restraint of trade agreement with Nicole for 4 years, prohibiting her from operating within a 50km radius and therefore potentially stealing their clients. Green Gardens will pay Nicole R100 000 per annum for the next 4 years, starting in the current (2021) year of assessment The amount to be included in Nicole's gross income for the 2021 year of assessment is:

A. R100 000

B. R0

C. R400 000

D. R133 333