Sylvia is employed as a television journalist for Channel 11, and her friend, Maggie, is unemployed. After publishing a story about Maggies struggle to find a job, Channel 11 gave each a $5,000 gift payment to congratulate them on the success of the story. Both Sylvia and Maggie believe the cash is a windfall payment and not assessable income. To what extent do you agree? Discuss and refer to related tax legislation.