The taxpayer was a wife of a famous, now deceased, celebrity. She entered in an agreement with a TV station to sell her story. She was paid a lump sum after being interviewed and handling over the copy of manuscript of her story. Is the lump sum payment likely to be an income or capital receipt?

a. A capital receipt as it was paid by way of lump sum

b. An income receipt as the payment can be regarded as payment for her services in a form of agreeing to be interviewed and to be disclosed the story of her famous, now deceased husband

c. An income receipt as it was paid by cash

d. A capital receipt as the payment was a one-off payment and it is not something the wife has done before.