1040.com Taxes and Tunes Sweepstakes

http://promo.1040.com/
PRIZES/PRIZE RESTRICTIONS: Twenty-one (21) Promotion Prizes will be awarded during the Promotion.
GRAND PRIZE (1) : One (1) Grand Prize will be awarded. The Grand Prize will consist of:
One (1) $5,000 iTunes* Gift Card awarded in the form of fifty (50) $100 individual gift cards.
The Approximate Retail Value (“ARV”) of the Grand Prize is $5,000.00

SWEEPSTAKES PRIZE (20): Twenty (20) Sweepstakes Prizes will be awarded. Each Sweepstakes Prize winner will receive the following:
One (1) $500 iTunes* Gift Card awarded in the form of five (5) $100 individual gift cards.
The ARV of each Sweepstakes Prize is $500.00

The ARV of all Promotion Prizes is $15,000.00