Jackson purchased Blackacre in 2004 for $20,000. In 2018, while digging a ditch, he found a box full of gold coins worth $300,000. He did not sell the coins, and plans to keep them as an investment. How much, if anything, must Jackson report as gross income? 

Question 9 options: a) Nothing, as he paid $20,000 for the property and the gold was attached to the property. b) $20,000, the value that he paid for Blackacre. c) $300,000 in 2018. d) $300,000 in whatever year he sells the coins