David is a CPA and enjoys playing the lottery. This year David won $$10,000$ in lottery scratch$-$off tickets. He spent $$200$ purchasing the tickets. Which statement is true regarding David's winnings?

a$.$ David must include $$9,800$ in gross income.

b$.$ David must include the $$10,000$ in gross income and can deduct $$200$ as an itemized deduction.

c$.$ David must include $$10,000$ in gross income and can deduct $$200$ as an adjustment to AGI.

d$.$ David's winnings are not taxable.