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Except it’s supposed to be an in kind payment for the rights to use his name, image and likeness. It’s not a “loan” or a gratuity. I mean it’s designed that way hit it’s not what NIL is supposed to be aboutI sure as hell wouldn't pick it up as income because that is a loan. A conditional loan but a loan and I would setup an amortization schedule once I signed and deducted payments over principal as an interest expense.