Andy and Sue are trying to calculate their gross income for their 2022 federal income tax. Which of the following should be included in their gross income? (1) $50,000 car given to Sue by her father for her birthday. (2) $100,000 borrowed from the bank for a home improvement. (3) $50,000 increase in the value of Tesla stock they owned at the beginning of 2022 and still owned at the end of 2022. (4) \$5,000 worth of home repairs performed by a client of Andy's accounting service, that was done in exchange for Andy's accounting service. (2) and (3) (2) only (1) only (1), (2), and (3) (4) only (1), (2), (3), and (4) (3) only (2), (3), and (4)