The yellow is throwing me along with your suggestions...I've never seen meripilus this colour, but plenty of chicken of the woods this colour. I often find chicken and meripilus overlapping in a more horizontal fashion, so from the perspective of form, it meets more with the hen suggestion...but from the photo, to go for the £32,000, I shall have to stump for chicken on a 75 percent surety.
Remember, if not 100 percent, you don't eat it!