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Bart is the favorite nephew of his aunt Thelma. Thelma transferred several items of value to Bart. For each of the following transactions, determine the effect on Bart's gross income. (Leave no answer blank. Enter zero if applicable.) Problem 5-66 Part-a (Algo) a. Thelma gave Bart an auto worth $23,500. Thelma purchased the auto three years ago for $18,250. Amount to be included in gross income