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2 . Fred Miller, a teacher, had several additional sources of income during 2 0 2 4 . He received a $ 5 0 0

2. Fred Miller, a teacher, had several additional sources of income during 2024. He received a $500 gift as a result of his helping a friend build a house, and he was assigned $300 of interest due to his uncle on bonds his uncle owns. He also had the use of the van (value of $1,000) for the year from his parents who were traveling. Further, he received free, $600 of gasoline for the van because he tutored the son of the station owner free of charge. What of the additional income must be included in his income tax return?

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