This year, Martin 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 Martin. The adjusted basis of the stock to the trustee of the plan was $70,000. Assuming Martin does not sell the stock this year, what amount is included in Martin's gross income as a result of the distribution?

	$100,000
	$70,000
	$30,000
	$0