Esther has always enjoyed taking photographs. In 2016, a local gallery owner saw some of her photos and set up a showing for her. At the showing, patrons purchased photographs totaling $10,000. Which of the following is true?

a) Esther didn't ask for the showing, so she doesn't need to report any of the income.

b) The patrons were obviously being nice to the gallery owner. Therefore, Esther does not need to report any of the income.

c) Esther should report the income from the showing.

d) Esther may wait three years to decide if she needs to report the income from the showing.