ONE Elegant Furnishers CC [20 Marks] Elegant Furnishers CC is a furniture dealer. During its 2021 year of assessment Pine Products (Pty) Limited paid it R20 000 as compensation for the delay in repairing its showroom. As a result of the delay, it was unable to continue its showroom business. It believes that the R20 000 it received is of a capital nature and is thus excluded from its gross income. You are required to consider whether Elegant Furnishers CC's receipt of R20 000 is of a capital nature. (6)