How Is a Lump Sum Payment for the Loss of Opportunity

How is a lump sum payment for the loss of opportunity to earn income likely to be considered?

A) Income as the payment is likely to be based on the wages lost
B) Income as all receipts connected with employment are likely to be of an income nature
C) Capital as lump sum payments are always capital in nature
D) Capital and so not assessable as it would be seen as the price for being prevented from continuing in employment