Anita, a cash basis taxpayer, sued her former employer for wage discrimination. her attorney agreed to pursue the case on a contingent fee basis—the attorney would receive one-third of any settlement or court award. the parties reached a settlement, and the attorney for anita’s former employer wrote a check payable to anita for $320,000 and a check payable to her attorney for $160,000. anita reasons that she and the attorney were partners in the lawsuit who shared profits two-thirds and one-third, respectively. therefore, she includes $320,000 in her gross income. is anita’s analysis correct? explain.