nsx--
I gave several examples/lines of reasoning, if you are going to criticize one, then do them all or it is not a genuine critique.
Furthermore, as any cash value is given in lieu of an asset which has no cash value, it would really depend how they were given. $12,500 given for an asset which has no LEGAL cash value may in fact be considered to be a gift. Although there would be a very convincing legal argument that the aforementioned miles would in fact be worth $4800 overall (as I stated previously).