Slaton served 10 days on jury duty in 2017, for which Slaton was paid $25 per day by the county. Slaton’s employer requires employees to remit to it all pay received by the county during jury duty, because Slaton’s employer pays employees their normal compensation for the duration of jury duty. Slaton’s W–2 income for 2017 is $40,000. What should Slaton’s adjusted gross income be for 2017?
a. $40,250
b. $40,000
c. $39,750
d. $40,125