Abby, a tax preparer, researched the types of income which are taxable for nonresident aliens. After considerable effort, she has found all of the following items to be taxable except: Question 12Select one: a. Pay from a foreign government received by students and exchange visitors on certain visas b. Interest that is determined by reference to any receipts, sales, or other cash flow of the debtor or related person c. Pay from a foreign employer received by students and exchange visitors on certain visas d. Any gambling winnings from horse races in the U.S. that resulted from a legal wager initiated within the U.S