For each of the following, determine the amount that

should be included in gross income:

a$)$ Joe was selected as the most valuable player in the

Super Bowl. In recognition of this, the league $($not

Joe's employer$)$ awarded him a sports car worth $$60,000$

and $$50,000$ in cash.

b$)$ Wanda won the Mrs$.$ America contest. She received

various prizes valued at $$75,000.$