Which of the listed items would normally be excluded from an individual's gross income

A radio quiz show vacation $($prize value $$1,500)$

$A$$$100$ gift card received as an employee safety award

A new watch $($value $$100)$ received by an employee upon attainment of twenty$-$five years with his$/$her employer

A$.$ Item $1$ only

B$.$ Item $2$ only

C$.$ Item $3$ only

D$.$ Item $1,$ Item $2,$ and Item $3$ all would be included in gross income

E$.$ Item $1,$ Item $2,$ and Item $3$ all would be excluded from gross income