disinterested（）

Ally served as chairperson of the local school board.Upon completion of her term in office, the employees in the school district offices take up a collection and purchase her a silver sterling tray in recognition of her outstanding service to the organization.The value of the tray is $200.What are the tax effects of the award？I.The value of the tray is included in gross income because of services rendered.II.The tray is a gift because it is from a detached and disinterested generosity.()
A、Only statement I is correct
B、Only statement II is correct
C、Both are correct
D、Neither is correct

请帮忙给出正确答案和分析，谢谢！