In Which of the Following Independent Situations Does the Taxpayer

In which of the following independent situations does the taxpayer have taxable income?

A) Taxpayer L inherited land valued at $200,000 from the estate of his wealthy grandfather.
B) Taxpayer M, who manages a hotel, is required to live in the hotel for the employer's convenience and as a condition of employment.The value of the lodging, provided without charge, is equal to $500 per month.
C) Taxpayer N, who is an emergency room nurse, is required to eat in the hospital cafeteria to be available for emergencies.The meals are free to N.
D) Taxpayer O received $1,000 in interest on $15,000 that her aunt gave her last year.