Mr. Bacon ran two crowd-funding campaigns in 2022. The first campaign was a gofundme campaign where Mr. Bacon sought contributions to help him buy hats. Contributors did not receive anything in exchange for their contributions. Mr. Bacon raised $83 in 2022. What amount of the $83 does Mr. Bacon include in his 2022 gross income? The second campaign was administered through kickstarter to fund Mr. Bacon's new business venture - selling meat-scented soaps. For each $10 contributed, contributors received a bar of bacon-scented soap. Mr. Bacon receieved $1,000 in total contributions in 2022. Does Mr. Bacon need to include the contributions in gross income in 2022?