The Taxpayer Was the Wife of a Famous, Now Deceased

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

A) A capital receipt as it was paid by way of a lump sum
B) A capital receipt as the payment was a one-off payment and it is not something the wife has ever done before
C) An income receipt as it was paid in cash
D) An income receipt as the payment can be regarded as payment for her services in the form of agreeing to be interviewed and to disclose the story of her life with her famous, now deceased, celebrity husband