During the Year,Cathy Received the Following: • Dividends of $4,000

During the year,Cathy received the following: • Dividends of $4,000 from Lindsay Corporation.Cathy's father owned the stock and directed the corporation to send the dividends to Cathy.
• A car worth $30,000 for being the 1,000^th customer at a car dealership.
• $5,500 cash gift from her uncle.
• $10,000 inheritance from her grandmother.
What amount must Cathy include in gross income?

A) $30,000
B) $34,000
C) $39,500
D) $49,500