Herb realizes income in which of the following situations?

		a. Herb has a bank account at Asheville County Bank and his account is credited with $5.34 of interest at the end of the month.
		b. Herb has agreed to draft a will for Clare and Clare agrees to give him free unlimited organic vegetables from her farm for the year.
		c. Herb owns stock in the Beverly Hill Billies, Inc. which declares a dividend of $1/share. The stockholder may elect to receive additional stock in lieu of the cash dividend. Herb elects to receive stock instead of $1,000 cash dividend.
		d. All of the above.
		e. None of the above.