All of the following items will be reported on a Schedule C EXCEPT:

a. Gross proceeds of $600 or more paid an attorney in connection with legal services

b. Gross rental income from an activity for which the taxpayer provides substantial personal services.

c. Gross royalty payments of $10 or more from oil, gas, or other mineral properties; patents, copyrights, trade names or trademarks

d. Payments of $600 or more made to physicians or other supplies or provides of medical or health care services