[Svartalfiar]

Maybe it was done before the sale went through, so counted as bonus income.

If it was counted as income bonus), it would have been taxed with the regular income, or at a set 22%, depending on how their accounting department handles 'em.
Including them as any payment from the business, likely can't be considered a 'gift', it would have to come from him personally to make that argument.

[9YearLurker]

Agreed, except the 22% option is a new one to me. How and when does a business get to go that route?