Question: Monica is a chef working at a five - star restaurant. In August 2 0 2 2 , she receives $ 3 0 0 0

Monica is a chef working at a five-star restaurant. In August 2022, she receives $30000 per-year scholarship provided by her employer to undergo professional training at a prestigious cooking school. The scholarship conditions require Monica to work as the head chef exclusively for her employer for a minimum of 3 years after completion of the training.
In May 2023, the restaurant's owner Gunther transfers $8000 as a gift from his personal funds to the restaurant manager Treeger. Treeger is retiring in June 2023. Gunther wants to thank Treeger for his long-standing friendship. Gunther has never before given a bonus unrelated to performance to any employees.
Please explain whether there will be tax consequences to Monica resulting from the $30000 scholarship she receives for the year ended 30 June 2023.

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