Several years ago, Maurice and Maureen Morris, a married couple from Ohio, purchased a used piano at an auction sale for $500, and their daughter used the piano lessons. In the current year, while cleaning the piano, Maurice and Maureen discovered $14,467 in cash tucked inside the piano. Being unable to ascertain who put the money there, and after consulting with locak authorities, the Morrises kept the $14, 467 (which, in accordance with Ohio law, is legal).

a) List as many possible tax reasearch issues as you can determine wheher the Morrises are liable for any tax on the money they found.

b) After completing your list of tax research issues, list the keywords you might use to construct an online tax research query.