Don Mott was the sole proprietor of a high-volume drug store which he owned for fifteen years before he sold it to Dale Drug Stores, Inc. in 2012. Besides the $900,000 selling price for the store’s tangible assets and goodwill, Mott received a lump sum of $30,000 in 2012 for his agreement not to operate a competing enterprise within ten miles of the store’s location for a period of six years. The $30,000 will be taxed to Mott as