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

a$.$ A Christmas present from her mother that cost $$200$

b$.200$ shares of IBM stock from her father, worth $$7,000$ and Qualified dividends of $$250$ on the IBM shares from her father

c$.$ A Christmas present from her mother that cost $$200$ and A $$500$ check as a Christmas gift from her boss

d$.$ Qualified dividends on the IBM shares from her father of $$250$

e$.$ Qualified dividends of $$250$ on the IBM shares from her father and A $$500$ check as a Christmas gift from her boss

f$.200$ shares of IBM stock from her father, worth $$7,000$ and A Christmas present from her mother that cost $$200$

g$.$ A $$500$ check as a Christmas gift from her boss

h$.200$ shares of IBM stock from her father, worth $$7,000$