36. Brain invented a new product but did not know who would be willing to market it. Brain asked her friend Rooster for some help. Rooster recommended someone who would be likely to market the product. The product turned out to be a success, and Brain was so happy that she went to Rooster and said, I want to make you a gift since you were so good to me. Brain gave Rooster $5,000. Which of the following statements is true?

A. Rooster must include the $5,000 in gross income.

B. Rooster may exclude the $5,000 as a gift.

C. Rooster may exclude the $5,000 as a prize.

D. Rooster must pay the gift tax on the $5,000.