Laila received the following items in the current tax year. Which item must she include on her return?

a$.$ A $$500$ check as an end$-$of$-$year gift from her boss

b$.$ A $$250$ watch from her company as a $10-$year service award

C$.$ A birthday present from her brother that cost $$200$

d$.200$ shares of stock from her parents worth $$7,000$