Estelle won a gold medal $($value $$1,000)$ last year at the $2020$ Summer Olympics for skeet shooting. The Olympic committee paid her $$35,000$ for the win. In addition, immediately after the Olympics a shooting sports company gave her a contract to be their spokesperson. She received a $$500,000$ signing fee and $$250,000$ in total for various appearances on their behalf. She received no other income last year.

What should Estelle report as gross income?

Select one:

a$.$ $$0$

b$.$ $$250,000$

c$.$ $$750,000$

d$.$ $$785,000$

e$.$ $$786,000$