Bolin, an independent contractor, was a football coach at a local high school in 2021. He earned $1,500 from coaching, but he did not receive a Form 1099-NEC. How does he report this income?

As gross receipts on Schedule C (Form 1040).

He does not have to report this income because a tax form was not issued to him.

On Form 4852 as wage income, with the Form W-2 not received.

On Schedule 1 (Form 1040), line 8i, as an activity not engaged in for profit income.