Ethan Competed in the Annual Austin Marathon This Year and Won

Ethan competed in the annual Austin Marathon this year and won a $25,000 prize for fastest wheelchair entrant. Ethan indicated that he would transfer the prize to the local hospital. How much of the prize should Hal include in his gross income?

A) Zero because prizes from charities are excludible.
B) Zero because prizes transferred to charities are excludible.
C) $25,000 because all prizes are taxable.
D) $25,000.
E) Zero because all prizes are excludible.