For the following independent cases, determine whether economic income is present and, if so, whether it must be included in gross income. Identify a tax authority that supports your analysis.
a. Hermione discovered a gold nugget (valued at $10,000) on her land.
b. Jay embezzled $20,000 from his employer and has not yet been apprehended.
c. Keisha found $1,000 inside an old dresser. She purchased the dresser at a discount furniture store at the end of last year and found the money after the beginning of the new year. No one has claimed the money.