Which of the following items will result in an increase in gross income?

a) receipt of a $10,000 check from the bank. The check is for a student loan.

b) receiving a $10,000 award from a university for a high grades and high SAT scores. The award is used to pay tuition.

c) preparing a mechanic's tax return in exchange for the mechanic repalcing the muffler on your car.

d) none of the above