Jan Purchased an Antique Desk at Auction

Jan purchased an antique desk at auction. For two years, the desk sat in Jan's garage until she decided to restore it. This year, while cleaning and restoring the desk, Jan discovered $1,500 in a hidden compartment inside one drawer. With respect to the $1,500, Jan must

A) report only $750 due to the statute of limitations.
B) report $1,500 on this year's tax return.
C) amend her previous tax return and report the $1,500.
D) report nothing.