Which of the following transactions create an increase in wealth that the taxpayer must report as taxable income? select all that apply

a$.$

Taxpayer's investment portfolio increased in value.

b$.$

Taxpayer received a gift card for repairing his neighbor's leaky sink.

c$.$

Taxpayer receives a therapeutic massage in exchange for tree removal.

d$.$

The home builder covers the taxpayer's next construction loan payment since the taxpayer gave him archery lessons.