In early 2013, Yessenia received a gift of a home valued at $400,000 (from Yessenia's mother, Betsy). Betsy also gave Yessenia a $10,000 cash gift. During 2013, Yessenia rented the home to Jennifer. As a result of the lease with Jennifer, Yessenia will earn net rental income of $20,000 (for 2013). What amount of income should Yessenia's 2013 tax return include from these transactions?
a. $0
b. $20,000
c. $30,000
d. $430,000