Which does not represent a definition of Gross Income?

	A.	Gross income only includes amounts actually received in cash or cash equivalents.
	B.	Except as otherwise provided in IRC 61, gross income means all income from whatever source derived.
	C.	Gross income includes "all income from whatever source," and is not limited to cash received.
	D.	Gross income is the starting point for determining Federal and state income tax of individuals, corporations, estates and trusts, whether resident or nonresident.