Andy and Sue are trying to calculate their gross income for their 2021 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 2021 and still owned at the end of 2021. (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. O (2). (3), and (4) O (1). (2), and (3) O (1). (2). (3), and (4) O (3) only O (2) and (3) O (4) only O ) only 12) only