____ 27. Jerome received a court award in a civil libel suit against Morehouse Inquirer. He received $90,000 for damages to his professional reputation, $80,000 for damages to his personal reutation, and $80,000 in punitive damages. Jerome must include in his gross income as a damage award:

a.	$0.
b.	$100,000.
c.	$270,000.
d.	$250,000.
e.	None of the above.