That is actually a common practice on how to pay taxes...that they resale value is actually less that the stated value and the IRS takes lower of cost or market. It will most likely be challenged via a mail audit..but a regular accountant should know how to deal with it. But given BRS said 'dont worry about it', they have it covered. COOL BEANS BRS!!!Not saying it is, but it is pretty common for places to do giveaways like this that have sketchy resale value so once the winner realizes the tax bill they have to decline the prize. They get all the publicity for free in the end.