While vacationing you find a $$100$ bill on the beach. Nobody saw you find it$.$

Question to consider include the following:

$1.$Do you think that finding $$100$ meets the definition of gross income?

$2.$ Is there a $$materiality$$ threshold for when you have to report income?

$3.$ Does not reporting the $$100$ violate tax law and$/$or ethical standards?

$4.$ If you are more likely to report the $$100,000,$ why? Does not reporting the $$100,000$ violate tax law and$/$or ethical standards?