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Richard used to work for King \& Queen Suites 3 years ago. He had recently won $20,000 dollars in a Vodafone birthday promotion. Richard consults his tax agent and is advised that such receipts are tax free. After one year Richard decides to invest this money in money laundering scheme which gives him $60,000 in profit. He consults his tax agent again and is advised that he may be liable to pay tax on such a lump - sum gain. Consequently, Richard contacts his former Boss at King \& Queen Suites and conspires to organize his farewell party. He comes with a agreement whereby the $60,000 lump - sum gain will be distributed to the present 100 employees. All these employees will be invited to Richard's farewell party where they will grant $600 each as a gratitude payment to Richard. Question: Evaluate Richard's conspiracy with respect to taxation. (10 Marks)