Question 5 0.25 pts In January 2020, Mary won a car in a raffle at her daughter's school. The FMV of the car was $35,000. Mary drove the car for 9 months, and then, in October - 5 Problem Set 2020, when the car was worth $32,000, Mary gave the car to her friend. Mary is in the 24% marginal tax bracket. Which of the following is most accurate? Mary's friend should include the $32,000 value of the car in gross income in 2020 Mary should include the $35,000 value of the car in gross income in 2020 Mary does not have any income because she won the car, she didn't earn the car The car was a gift to Mary, so Mary can exclude the value of the car from her gross income None of the above