While Using a Metal Detector at the Beach During Spring

While using a metal detector at the beach during spring break, Toni uncovered some rare coins with a current fair market value of $9,000. What are her tax consequences regarding this find?

A) Under the discovery rules in the tax law, she will never report any amount as taxable since the value is under $10,000.
B) She reports the entire FMV as income.
C) Since she "found" the coins, she does not have to report any amount of income until she sells the coins.
D) Because it was a "find" she only reports half of the FMV as income.