Ramon clarita and Juan are shareholder in the computer consulting firm 3 GEEKS. Because the business has had several years of success Juan is ready to leave the business and request to be bought out. After negotiations among the owners it is agreed that Juan will receive $300000 for his stock and $500000 for agreeing not to provide any computer consulting services for one year. Starting October 1 of the current year this $500000 is the same amount Juan was guaranteed to receive each year as salary. How should 3 Geeks treat the $500000 payment to Juan?Prepare a file memorandum for tax research.go further in your research than just finding a Code section. Arrive at a tenable conclusion. Do not add or ignore relevant facts.