Devon recently competed in the Queen City barbecue competition, where he won $2,000 for his smoked beef brisket. Before receiving the funds, he directed that the funds go to the Red Cross, a qualified charity. Does Devon have gross income under these facts? Question 5 options: a) No, because he disclaimed the money and in a timely directed the money to go to a qualified charity. b) Yes, he must report the entire $2,000 as gross income. c) No, because the amount is de minimis. d) Yes, because he did not disclaim the money in a timely fashion