Which of the Following Transactions Will the Recipients Be Least

Which of the following transactions will the recipients be least likely have to include the receipts in their income?

A) A business taxpayer receives a cash payment for services rendered
B) A business taxpayer receives a free holiday in Western Australia valued at $1,500 in the course of carrying out their normal business activities
C) A total of $100 worth of non cash business benefits received by a person carrying on a business where the benefits were derived in the normal course of business.
D) A cash prize won by the local coffee shop for having the best window display in a competition conducted by the supplier of his coffee beans