Liam has always been a photo enthusiast. In 2021, a local gallery owner saw some of his photographs and offered to set up an exhibit for him. The special, one-time, weekend exhibit was a huge success, and patrons of the gallery ended up purchasing many of Liam's photographs. Even though the gallery owner retained a percentage of the profits, Liam still earned $10,000 from selling his work. How should Liam report this income on his tax return? His only