Marissa was an independent contractor who performed tutoring services for an academic learning company in $2022.$ She earned $$1,300$ from doing this work, but she did not receive a Form $1099-$NEC. How should this income be reported on her tax return?

As "other income" on line $8$ of Schedule $1($Form $1040),$ Additional Income and Adjustments to Income.

As wage income, using Form $4852,$ Substitute for Form W$-2,$ Wage and Tax Statement.

As gross receipts on Schedule C$,$ Profit or Loss from Business $($Sole Proprietorship$).$

The income is not taxable or reportable.