Fran frequently attends flea markets looking for good bargains. On a recent trip, she purchased a nightstand

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Fran frequently attends flea markets looking for good bargains. On a recent trip, she purchased a nightstand for \($25\) and an armoire for \($45.\) When she got them home and took a closer look, she found \($100\) cash in the nightstand and jewelry worth \($2,000\) in the armoire. Does Fran have to include the value of the cash and the jewelry in her income?

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