In which of the following independent situations does the taxpayer have taxable income?

Group of answer choices

Petyr, who manages a hotel, is required to live in the hotel for the employers convenience and as a condition of employment. The value of the lodging, provided without charge, is equal to $500 per month.

Loras inherited land valued at $200,000 from the estate of his wealthy grandfather.

Sansa received $1,000 dividends from stock that her aunt gave her last year.

Talisa, who is an emergency room nurse, is required to eat in the hospital cafeteria to be available for emergencies. The meals are free to Talisa.