The Israeli Defense Force actually found a Hamas terror tunnel inside an abandoned car and I assume this is somewhere near Gaza city.

The abandoned car is old and beat up and is just sitting on top of the entrance to a terror tunnel:

 
In related news a Times of Israel reporter says the IDF has destroyed 130 tunnel shafts since invading:

IDF says troops have found and destroyed some 130 tunnel shafts in the Gaza Strip since the ground operation began last month.

Troops of the Combat Engineering Forces have been working to clear routes for ground forces to maneuver, locate and destroy Hamas assets, including tunnels and rocket launchers.

The IDF says troops of the 460th Brigade with engineering forces found a number of tunnel entrances next to a structure with car batteries, which are thought to be hooked up to the tunnel’s air filtration system.

Forces of the Nahal Infantry Brigade meanwhile captured a Hamas training camp in northern Gaza. The IDF says that the troops found a staging ground within the camp, where Hamas operatives had prepared weapons and food in order to carry out an attack. Within the camp, several tunnel entrances were also found.

All of the tunnels were destroyed, the IDF adds.