ames opens a savings account with a local credit union. The account was opened during a promotion for new customers. The credit union offered a $3,000 prize to one of its new customers. To be eligible, customers had to deposit a minimum of $500 and leave it in the account for a minimum of six months. James was the prize winner. Is his prize assessable?

A.a) Yes, it is a fruit.

B.b) No, it is just a windfall gain.

C.c) No, all prizes are not assessable.

D.d) Yes, it is earned from business activities