This year, Andre received a lump-sum distribution from his qualified retirement plan. The distribution consisted entirely of his employer's stock, which has a fair market value of $100,000 on the date of distribution to Andre. The adjusted basis of the stock to the trustee of the plan was $65,000. Assuming Andre does not sell the stock this year, what amount is included in Andre's gross income as a result of the distribution? a. $30,000. b. $70,000. c. $65,000. d. $100,000