For each of the following, determine the amount that should be included in gross income:
a. Peyton was selected the most valuable player in the Super Bowl. In recognition of this, he was awarded an automobile with a value of $60,000. Peyton did not need the automobile, so he asked that the title be put in his parents' names.
b. Jacob was awarded the Nobel Peace Prize. When he was presented the check for $1.4 million, Jacob said, "I do not need the money. Give it to the United Nations to use toward the goal of world peace."
c. Linda won the Craig County Fair beauty pageant. She received a $10,000 scholarship that paid her $6,000 for tuition and $4,000 for meals and housing for the academic year.