Michael, his mother, and his four siblings orally agreed that they would all play the lottery and that if any one of them should purchase a lottery ticket which would win a substantial prize, all of them would share the money equally. Michael's mother purchased the sole winning ticket for the six million dollar lottery prize and informed the lottery commission that, per the family agreement, a six-person partnership had won the prize. Each of the six family members took an equal one-sixth share of the lottery proceeds. Explain whether Michael's share of the lottery proceeds was income resulting from a partnership or a gift from Michael's mother?