The following taxpayers provided gig services for income in $2022.$ Which of them must receive Form $1099-$NEC reporting the payment?

Rosa did electrical work on her neighbor's personal residence. Her neighbor paid her $$1,225$ for supplies and labor for the job.

Seve sold gaming books on an online platform. The platform processed all transactions and sent the proceeds to Seve's account. His total sales for the year were $$3,841.$

Anoop built a website landing page on contract. He connected with the company over a website, but the company paid him directly. His total invoice was $$500.$

Ruth consulted for a local auto dealer. She helped them with social media marketing, among other things. In exchange, they gave her a used car valued at $$3,250.$