Which of the following can be excluded from Ellen's gross income?

1. The value of a diamond ring that Ellen received as a gift from David.

2. The value of a mansion that Ellen inherited from her parents.

3. The value of concert tickets that Ellen won in a radio contest.

4. The value of a scholarship for room and board that Ellen received to her state university.

Group of answer choices

c. 1, 2, and 3

a. 1 only

d. 2, 3, and 4.

b. 1 and 2