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

a. Phil won $865 in the scatch-off state lottery. There is no state income tax.

b.Ted won a compact car worth $18,200 in a TV game show. Ted plans to sell the car next year.

c.Al Bore won the Nobel Peace Prize of $542,500 this year. Rather than take the prize , Al designated that the entrie award should go to Weatherhead Charity, a tax-exempt organization.

d. Jerry was awarded $3,300 from his employer, Acme Toons, when he was selected most hansome employee for Valentine's Day this year.

e. Ellen won a $1,630 cash prize in a school eaasy contest. The school is a tax-exempt entity, and Ellen plans to use the funds to pay her college education.

f. Gene won $540 in the office March Madness pool.