Do I report as income $24,000 received for oil pipeline easement, $2,200 on 1099-S (market value) and $21,800 on 1099-MISC (inducement)? Where?

Received 2 1099s from oil company -- MISC and S.  I assume the MISC was payment of an inducement to avoid litigation under eminent domain.  Is this considered an  intent to earn money or not?