Oscar, an independent contractor, worked as a referee at several local high schools in $2022.$ He earned $$18,000$ from refereeing, but he did not receive a Form $1099-$NEC. How does he report this income?

As gross receipts on Schedule C $($Form $1040).$

He does not have to report this income because a tax form was not issued to him.

On Form $4852$ as wage income, with the Form W$-2$ not received.

On Schedule $1($Form $1040),$ Part I, line $8$i$,$ as an activity not engaged in for profit income.