Eugenia has worked as a seamstress for the last 15 years. In 2023, she lost her job due to lingering effects from the COVID-19 virus and started receiving unemployment compensation in March. She was rehired in October after receiving total unemployment compensation of \($28,000.\) Eugenia plays bingo every Saturday night at the American Legion Hall and luckily won \($2,000.\) She also received \($10,000\) as a gift from an aunt and \($25,000\) as an inheritance when her grandma died this year. Finally, in December, Eugenia purchased an antique desk at a flea market and discovered \($1,000\) in cash inside. She has never hired a tax accountant in the past, but she would like your help in deciphering the tax effects of her various income items for 2023. Prepare a memo to Eugenia and a memo to the file.