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