Zahara received virtual currency as payment for legal services. The basis of the virtual currency was $1,500. The FMV of the currency on the date Zahara received payment was $1,595. A week later, Zahara exchanged the $1,595 in virtual currency for U.S currency in the amount of $1,615. What amount must Zahara include in gross income as payment for legal services?

a. $1,595 

b. $1,500 

c. $ 95 

d. $1,615