Mary Cooper is a member of a religious order and has taken a vow of poverty. She has renounced all claims to her earnings and agreed that the earnings belong to the order. Mary was directed by the superiors of the order to accept a job as a daycare instructor for the church that supervises the order. How does Mary treat her earnings for tax purposes?

a) Mary must report her earnings on her individual tax return. Her earnings are subject to income tax and Social Security and Medicare Tax.

b) Mary must report her earnings on her individual tax return. Her earnings are subject to income tax and self-employment tax.

c) Mary is not required to report her earnings on an individual tax return. Her earnings are not subject to income tax, Social Security and Medicare tax, or self-employment tax.

d) Mary is not required to report her earnings on an individual return. Her earnings are subject to Social Security and Medicare tax.