Taxpayer purchases a set of used encyclopedias. While putting the volumes into a bookcase at home, she discovers a $100 bill (i.e., Federal Reserve Note) on the floor. After leafing through each volume, Taxpayer gathers a total of $3,500 from the books. Which broad category would describe this income? Question 2 Answer Dividends Gains derived from dealings in property Imputed income Treasure trove None of the above; i.e., the $3,500 is not income to Taxpayer