Which of the Following Items Will Result in an Inclusion

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

A) Jane receives a check from her stock broker for $50,000 due to the sale of stock purchased five years ago for $60,000.
B) Due to the discovery of oil beneath Finn's land, the value of Finn's land increases $1,000,000.
C) A 10% stock dividend for all shareholders is declared by the board of directors of a publicly- traded corporation. Mel receives 10 shares of stock worth $1,000.
D) George won $50 at his church's bingo game night.