$25 referral gift

Tax Topics
1

I made an account at a crypto exchange, and was given $25 as a referral bonus from the exchange.
After importing my statements through Koinly, it didn’t pick up that the $25 was a gift. That makes sense, as there is no way I guess for it to know this was a gift, and not my own deposit.

I am wondering where this $25 present should be placed for my tax submission? I was thinking on just calling it a $25 capital gain and putting it on the cap gains list, but this feels wrong I think?

2

Put it as OTHER INCOME or create a T5 - No Slip Koinly and report ii as other income that way - I think it is more appropriate as it is income from an investment source.