Katie recently won a prize valued at $$800$ on a television game show. She questions whether this prize is taxable since it was a $$gift$$ she won on the show. Use Checkpoint to answer Katie's question and fill$-$in the I.R$.$C$.,$ Subsection. Note, your answer should follow this format: $12($a$)$ or $12$a Otherwise, the system will mark it as incorrect. You are permitted $3$ attempts on this practice exercise, which counts toward your homework raw score points.