Bart is the favorite nephew of his aunt Theima. Theima transferred several items of value to Bart. For each of the following transactions, determine the effect on Bart's gross income. Note: Leave no answer blank. Enter zero if applicable. Required: 0. Theima gave Bart an auto worth $22,000. Thelma purchased the auto three years ago for $17,000. b. Theima elects to cancel a life insurance policy and gives the cash surrender value of $15,000 to Bart. c. Bart is the beneficiary of a $100,000 whole life insurance policy on the life of Theima. Theima died this year, and Bart received $100.000 in cash. d. Bart inherited 500 shares of stock from Theima's estate. Thelma purchased the shares many years ago for $1,200, and the share are worth $45.000 at her death