Taxpayer X owns 1000 shares of Corporation A stock and 500 shares of Corporation B stock. During the year, Taxpayer X received 50 shares of Corporation A stock as a result of a 5% stock dividend. The value of the Corporation A shares received as a stock dividend was $3,000. Taxpayer X also received 25 shares of Corporation B stock as a result of a 5% stock dividend. Stuart did not have the option of receiving cash from Corporation B, but did have the option to receive cash from Corporation A. The additional shares he received as a stock dividend from Corporation B had a value of $2,000. Stuart's gross income from the receipt of the additional Corporation A shares and Corporation B shares is:

a. $3,000

b. $5,000

c. $2,000

d. $0

e. None of these choices are correct.