Sharons automobile slid into a ditch. A stranger pulled her out. Sharon offered to pay $25, but the stranger refused. Sharon slipped $25 in the strangers truck when he was not looking.

A. The $25 is a nontaxable service award.

B. The $25 is taxable compensation for services rendered by the stranger.

C. The $25 is a nontaxable gift because the stranger did not ask to receive it.

D. The $25 is a nontaxable gift received by the stranger because Sharon was not legally required to pay him.