My daughter won a Toyota Prius on the Price Is Right. The 1099-MISC CBS sent her is for $22,684.00, the MSRP for the car. She had the car delivered to the local Toyota dealer and used it as a trade-in on a larger Prius. The dealer valued the trade-in Prius at $16,600. How do I "adjust" the 1099-MISC to indicate the true value of the car to my daughter was $16,600, not the $22,684 MSRP? I have the sales contract showing the trade-in value was $16,600.