I:$4-34$ Excludable Gifts. Which of the following would be includable in gross income?

a$.$ Alice appeared on a TV quiz show and received a prize of $$5,000.$

b$.$ Bart received $$500$ from his employer because he developed an idea that reduced the

employer's production costs.

c$.$ Chuck borrowed $$500$ from his mother in order to finance his last year in college.

Upon his graduation, Chuck's mother told him he did not have to repay the $$500.$ She

intended the $$500$ to be a graduation present.