Your client Werner, a U.S. citizen who has lived in Germany most of his life, presented you with the following facts.

Werner visited his brother Klaus, who moved to the United States eight years ago and has been living in Tampa, FL. At the time, Werner was under contract to a German soccer team and was expected to return to the team to begin play for the fall season. Werner's brother Klaus had fallen in love with American football and was a huge Buccaneer's fan.

The Buccaneers had recently lost their regular kicker to an injury. They picked up a new kicker on waivers, but he was a disappointment. Knowing of Werner's kicking ability, Klaus was convinced that Werner could help the Buccaneers. Klaus took Werner to a Buccaneers workout and introduced him to the kicking coach. As a result, Werner was given a tryout by the Buccaneers, who were desperate for a good kicker. Werner's performance was far superior to others at the tryout, and the Buccaneers offered him the job.

Werner was reluctant to accept the offer because he had planned to return to Germany in a few weeks to continue his soccer career. Considerable encouragement from Klaus and the Buccaneers organization seemed to be in vain until the Buccaneers, at Klaus's suggestion, offered Werner a $100,000 bonus. At this point, Werner overcame his reluctance and signed a contract, which Klaus co-signed as a witness and interpreter.

Economically speaking, the regular salary offered by the Buccaneers was considerably more attractive than his salary as a soccer player in Germany. Grateful to his brother for assisting as an interpreter and negotiator, and for encouraging him to stay, Werner instructed the Buccaneers to pay $15,000 of the negotiated bonus directly to Klaus. Klaus reported the $15,000 as other income on his income tax return and paid the appropriate tax.

After examining Werner's tax return, the IRS made a deficiency assessment claiming that the $15,000 paid to Klaus constituted income to Werner and should thus be included in his income.

Your manager has asked you how Werner should treat the $15,000 for tax purposes. Ignore any international tax issues.