Donna's friend Jenna visited her home in Chatham, MA over the Fourth of July weekend for a cookout. On her arrival, Jenna noticed that Donna's back yard was overgrown with several feet of long grass and weeds. Jenna pulled Donna's lawn mower out of her garage and spent two hours mowing the half$-$acre lawn. When she was finished, Donna approached Jenna and said: "Here, take this $$20$ as a gift for mowing the lawn."

Is the $$20$ that Jenna received a gift that is excluded from gross income under Section $102?$