On December 31, 2018, Deb's employer gave her a Tag Heuer Limited Edition Tom Brady watch because Deb met her sales quota for the year.

Debs employer originally purchased the watch in 2017 for $3,750.At the time Deb received the watch from her employer (Dec. 31, 2018), the price had decreased to $3,000 because Tag Heuer was having a difficult time selling through their inventory of Tag Heuer Limited Edition Tom Brady watches.

In January 2019, Tom Brady again helped lead the Patriots to the Super Bowl, and demand for the Tag Heuer Limited Edition Tom Brady watch soared. The watch was sold out at all retail locations. The only place to buy the watch was on eBay, where Tag Heuer Limited Edition Tom Brady watches were selling for $5,000.

What is the amount of Deb's gross income, if any, from the receipt of the watch?