Deductions & credits

@Opus 17 no issue on the seller side of this transaction, but from the buyer's perspective, an inducement to vacate a property, isn't that taxable income? 

 

if a tenant in a property is induced to leave, which appears to what is occurring here, isn't that is taxable income to the tenant?  I wonder if that is why the tenant (also the buyer) wants to mask the true purpose of the inducement - so it's not reported as current year income (1099-MISC) .