Executive has a salaried position with Hi Rolling Corporation under which she earns $80,000 each calendar year.

(a) Who is taxed if Executive, at the beginning of the year, directs that $20,000 of her salary be paid to her aged parents?

(b) Who is taxed if Executive at the beginning of the year directs that $20,000 of her salary be paid to any charity the Board of Directors of Hi Rolling selects? (Executive is not a member of the Board.)

(c) Same as (b), above, except that Executive makes the same request with respect to a $10,000 year-end bonus which Corporation has announced toward the end of the year, based on services rendered during the year?

(d) Who is taxed if Executive, in her corporate role, gives a series of lectures on corporate finance at a local business school and, pursuant to her contract with Hi Rolling, turns her $1,000 honorarium over to Corporation?