Carlos recently won a $20,000 prize for outstanding achievement in his field. Carlos has requested that the prize money be paid directly to his favorite qualified charity. Which of the following requirements must be met in order to exclude the prize money from Carloss gross income?

a. The prize must have been awarded in recognition of religious, charitable, scientific, educational, artistic, literary, or civic achievement.

b. Carlos must not have applied for the prize.

c. Carlos must not be required to render substantial future services in order to receive the prize.

d. All of the above.