Samuel, an independent contractor, worked as a handyman during 2022. He earned $16,500 from his services, but he did not receive a Form 1099-NEC, Nonemployee Compensation. 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 1040, line 1h, as other earned income. On Schedule 1 (Form 1040), Part I, line 8j, as an activity not engaged in for profit income. Mark for follow up