For Which of the Following Independent Situations Would the Recipient

For which of the following independent situations would the recipient be required to recognize taxable income?

A) Fire to a building resulted in a bookstore being closed for two months.An insurance company paid the proprietor of the bookstore $12,000 for lost profits during the two-month period.
B) As part of the sale price of a drug store, the seller received $12,000 for agreeing not to compete with the buyer in the same town.
C) On January 1 of the current year, X leased a building from Y.In lieu of paying Y rent of $1,000 per month, X made improvements to the building amounting to $12,000.
D) All of the above; each recipient is required to recognize $12,000 of taxable income.