In each of the following cases, indicate who is responsible for reporting the income.
a. Dr. A instructed the hospital for which he worked to pay his salary to his daugter C.
b. R, a famous entertainer, agreed to perform at a concert gratuitously for the benefit of a charitable organization.
c. In a contest for the best essay on why education is important, T, age 25, won the right to designate a person under 17 to receive $1000.
Please provide proper explanation on each case of why or why not, including the code number.