Candidate Feldman ran for Congress in 2008 , raising $$\$ 4.7$$ million for the campaign, including $$\$ 800,000$$ in Federal matching amounts. Five months after his opponent had been sworn into office, auditors discovered that Feldman had used $$\$ 500,000$$ of campaign donations for a personal vacation, taken immediately after the unsuccessful campaign. What are the tax consequences of this use of election funds?