Sarah and Suzannah are friends who take turns babysitting each other$$s children every month or two. Jamie and Jenna are also friends who each own businesses. Jenna does Jamie$$s taxes each year in exchange for Jamie providing $10$ hours of free consulting services to Jenna each year. Which of the following is true?

a$)$ Neither group of women has to recognize any income from these trades$/$exchanges

b$)$ Both groups of women have to recognize income from these trades$/$exchanges

c$)$ Jamie and Jenna likely do not have to recognize any income from these exchanges but Sarah and Suzannah do

d$)$ Sarah and Suzannah likely do not have to recognize any income from these exchanges but Jamie and Jenna do