If a taxpayer receives virtual currency in exchange for goods or services, the taxpayer _________ .

a - Does not recognize income until the virtual currency is sold or disposed.

b - Does not recognize income unless the value of the virtual currency exceeds the value of the goods or services.

c - Will have a basis in the virtual currency equal to the value of the goods or services given up.

d - Must include in gross income the fair market value (FMV) of the virtual currency