This Year Ed Celebrated His 25^th Year as an Employee

This year Ed celebrated his 25^th year as an employee of Designer Jeans Company. In recognition of his long and loyal service, the company awarded Ed a gold watch worth $332 and a $2,280 cash bonus. What amount must Ed include in his gross income?

A) $2,612
B) $2,280
C) $332
D) $0 if Ed offers to contribute his watch and bonus to a qualified charity
E) $0 - all employee awards are excluded from gross income