For the following independent cases, determine the amount, if any, that must be included in the gross income of the recipient taxpayer. If the recipient taxpayer is required to include gross income, then identify the taxable year of the income inclusion also.

a) In january of 2015, Jason discovered a gold nugget (valued a $10,000) on his land b) In may of 2015, cindy stole $20,000 from her employer and has not yet been caught c) In september of 2015, Robert borrowed $50,000 from his local bank to remodel his home d) Cathy found $1,000 inside an old dresser. Cathy purchased the dresser in December of 2013; however, she only discovered the $1,000 in January of 2015. No one has claimed the money