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On 1 june 2017 bridget is approached by a tv station she

What are the tax implications of the following paragraph, referring to any relevant laws, rulings or cases?

On 1 June 2017, Bridget is approached by a TV station. She agrees to appear on a TV cooking show "Delectable Desserts" in consideration of a payment of $30,000 to Bridget by the TV station. She also receives new cake-mixing equipment valued at $10,000 from the TV station.

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