Based on the following, how much should Mr$.$Big include in income in his federal income tax return?

Punitive damages awarded by jury

related to a leg injury from an accident

$$10,000$

Kickbacks received on sale of goods

$($not treated as a reduction elsewhere$)$

$5,000$

Money borrowed from a bank

$8,000$

Increase in the value of an asset

$1,000$

A$.$$$23,000$

B$.$$$15,000$

C$.$$$10,000$

D$.$$$16,000$