Jocelyn McDaniel is a new client of our firm. In addition to her part-time job as a bus driver for the Huntsville Independent School District, she also donates blood plasma to BioLife Plasma Services [BioLife]. Since she has a rare blood type, AB negative, she made 100 donations during 2019. She also made 90 donations in 2018 and has already made 40 donations during 2020. She plans on continuing to make future donations for additional income. BioLife paid Jocelyn $7,500.00 for her plasma donations during 2019. She received a 2019 1099-MISC from BioLife stating $7,500.00 of "Other Income." Jocelyn believes the plasma donation income should be classified as miscellaneous ordinary income on her tax return. She is aware that if it is classified as trade or business income, she will also owe 15.30% in self employment taxes. Please research the issue and determine if our firm agrees with her position. Select one of the following issues as the basis of your research memorandum. Only one issue is correct. Once an issue is selected, provide a court case(s) to support your arguments. 1. The issue is whether a someone can legally sell their plasma. 2. The issue is whether plasma donations for payment are considered charitable donations. 3. The issue is whether the income from donating plasma is considered trade or business incom