The KONG basket is valued at One hundred dollars ($100). If the actual value of a prize is less than the stated ARV, the difference will not be awarded. No transfer or substitution of prizes permitted except where required by law. If the Prize, or any portion of such prize, becomes unavailable, Sponsors may award a substitute prize of equal or greater value. Odds of winning depend on the total number of entries received. Taxes on the Prize are the sole responsibility of the applicable Prize Winner.