Please answer the following question.

Mike, an attorney, uses cash method for federal income tax return. In 2022, a client gave Mike 500 shares of a listed corporations stock in full satisfaction of a $10,000 legal fee. This stock had a fair market value of $9,000 on the date of receipt. The client had purchased them for $8,000. Mike sold the stock for $11,000 in January 2023. In Mikes 2022 income tax return, what amount of income should be reported in connection with the receipt of the stock?

a. 8,000

b.10,000

c.9,000

d.0