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Question about referral wheels prizes and taxes

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Hello,

Just got an email from Tesla to fill out a W-9 form and stating the prizes are considered 1099 taxable income. I was going to pick up the 22 inch black onyx set this week. Is the taxable amount based on the MSRP? The Tesla website has them for $5800 for the kit. That's a pretty big chunk of money to pay if it's taxable income. I already had a set of 22 inch wheels on our X and was planning on selling the extra set but now it makes no sense to do that and instead just have them installed when my current tires wear out.