Which of the following is included in gross income?

Gross income includes all income from all sources, without specific exclusions. This broad definition encompasses wages, salaries, dividends, interest, and other forms of income earned or received during the year. The rationale for this inclusivity is rooted in tax law, which seeks to tax individuals on their overall economic benefit rather than limiting taxable income to certain categories.

Other options do not qualify as elements of gross income. Student loan interest, for instance, is considered an adjustment to income rather than part of gross income, as it reduces taxable income rather than being taxed itself. Tax-exempt interest is specifically excluded from taxable income and thus does not contribute to gross income. Qualified Roth IRA distributions are also excluded from gross income when certain conditions are met, particularly because they have already been taxed upon contribution. Therefore, option B captures the essence of gross income by recognizing that it encompasses every source of income received by a taxpayer.