I need help answering the following question unless otherwise stated the question relates to the current 2021 tax year.

John has the following potential income items during the year:

• • $100 cash found on the road
  • $100 rebate relating to a computer purchase
  • $100 value on computer services received in exchange for accounting services

How much gross income does John have relating to the above items

Group of answer choices

$100

$200

$0

$300