Drew Graduated from Business School in December 2013

Drew graduated from business school in December 2013. To honor Drew, on January 3, 2014, his uncle gives him two tickets to the Super Bowl. The uncle paid $1,200 for each ticket. Because he had to report to work at a brokerage firm in Indianapolis on January 15, 2014, he could not use the tickets. Therefore, he sells them for $2,500 each. How much income must Drew recognize in 2014 because of these events?

A) $ - 0 -
B) $2,000
C) $2,400
D) $2,600
E) $5,000