DAC foundation awarded Keisa $75,000 in recognition of lifelong literary achievement. She was not required to render future services as a condition to receive the 75000. Pursuant to Kesia designation, DAC paid 30,000 of the award to a qualified charitable organization. What amount of the prize, is any, would be included in kesia's gross income?

A. 0

B. 30,000

C. 45,000

D75,000