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

Note: Leave no answer blank. Enter zero if applicable.

Required:

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

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

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

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

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

Gene won $540 in the office March Madness pool