Professor Snape won $10,000 as a "Educator of the Year", selected in a contest that he did not enter. He is not required to provide any additional services as a condition to receiving the award. The award was intended to go to Snape. However, before he receives the $10,000, Snape decides to designate the entire award go to a qualified charity. Which statement is true? Select one: a. Snape does not have any income because he never had complete dominion of the money under Glenshaw Glass Case b. Snape does not have any income because it is excludable under Sec. 74(b) c. Snape must include the $10,000 into income as an accession to wealth, but is also entitled to a $10,000 charitable contribution d. Snape must include the $10,000 into income because the award was not for safety or length of service and is not entitled to a $10,000 charitable contribution