For each of the following independent situations, indicate the amount the taxpayer must include in gross income:

a. Phil won $650 in the scratch-off state lottery. There is no state income tax.

b. Ted won a compact car worth $23,300 in a TV game show. Ted plans to sell the car next year.

c. Al Bore won the Nobel Peace Prize of $622,500 this year. Rather than take the prize, Al designated that the entire award should go to Weatherhead Charity, a tax-exempt organization.

d. Jerry was awarded $5,400 from his employer, Acme Toons, when he was selected most handsome employee for Valentines Day this year.

e. Jerry was awarded $5,400 from his employer, Acme Toons, when he was selected most handsome employee for Valentines Day this year.

f. Gene won $575 in the office March Madness pool.