For each of the following independent situations, indicate the amount the taxpayer must include in gross income and explain your answer: (Leave no answer blank. Enter zero if applicable.)

a. Phil won $780 in the scratch-off state lottery. There is no state income tax.

Amount to be included?

b. Ted won a compact car worth $17,900 in a TV game show. Ted plans to sell the car next year.

Amount to be included?

c. Al Bore won the Nobel Peace Prize of $707,500 this year. Rather than take the prize, Al designated that the entire award should go to Weatherhead Charity, a tax-exempt organization.

Amount to be included?

d. Jerry was awarded $3,200 from his employer, Acme Toons, when he was selected most handsome employee for Valentines Day this year.

Amount to be included?

e. Ellen won a $1,550 cash prize in a school essay contest. The school is a tax-exempt entity, and Ellen plans to use the funds to pay her college education.

Amount to be included?

f. Gene won $740 in the office March Madness pool.

Amount to be included?