In 2017, Bob's mother gave Bob a used car for his birthday. Bob's mother purchased the car in 2012 for $35,000.

In 2017, Bob's mother gave Bob a used car for his birthday. Bob's mother purchased the car in 2012 for $35,000. On the date of the gift, the car had a FMV of $20,000. What is Bob's gross income, if any, from the receipt of the car