Several years ago, Maurice and Maureen (both Mo, for short) Morris, a married couple from Ohio, purchased a used piano at an auction sale for $ 500, and their daughter used the piano for piano lessons. In the current year, while cleaning the piano, Mo and Mo discovered $ 14,467 in cash tucked inside the piano. Being unable to ascertain who put the money there, and after consulting with local authorities, the Morrises kept the $ 14,467 (which, in accordance with Ohio law, is legal).

a. List as many possible tax research issues as you can to determine whether the Morrises are liable for any tax on the money they found.

b. After completing your list of tax research issues, list the keywords you might use to construct an online tax research query.

c. Execute an online search using your query. For simplicity, select the IRS Publications database from whichever online tax service you use. Summarize your findings.