$8.$ In $2023,$ Emily won $$16,000$ in a state lottery and spent $$800$ on lottery tickets. Emily took the

standard deduction on her $2023$ income tax return. The amount of lottery winnings included in

Emily$$s $2023$ gross income is

a$.$ $$0$

b$.$ $$4,000$

c$.$ $$15,200$

d$.$ $$16,000$