You need the opinion of a qualified accountant, but probably you need to count the fair market value of the car as earned income. (money.stackexchange.com)
Car value for refinancing: Knowing the current market value of your car is essential to the auto loan refinancing process. (nerdwallet.com)
Comprehensive auto insurance coverage will pay up to the fair market value of your car in the event of a covered incident. (smartautoinsurance.com)