During the tax year, Cathy received the following: Dividends from Lindsay Corporation. Cathy's father owns the stock and directed the corporation to send the dividends to Cathy $4,000 A car given as a prize for being the 1,000th customer at an automobile dealership FMV = $30,000 Cash gift from her uncle $5,500 Inheritance from her grandmother $10,000 What amount must Cathy include in her gross income for the current year?

a.$30.000

b.$34,000

c.$39,500

d.$49,500