A$-5.$ As Emily reviews her financial activities to complete her $2024$ tax return, she realizes the IRS has specific reporting requirements for digital asset transactions. Given the variety of her interactions with digital assets last year, which of the following situations obligates her to select $$Yes$$ on the tax form$$s question concerning digital assets?

Emily stored her digital assets in a digital wallet.

Emily received cryptocurrencies as payment for consulting services she provided.

Emily moved her digital assets from one personal wallet to another.

She maintained a portfolio of digital assets, without acquiring or disposing of any additional assets over the course of the year.