Which of the following would not be subject to backup withholding?

a$)$ Income received from Form $1099-$MISC in the amount of $$550.$

b$)$ The taxpayer won $$2,500($less $$400$ wagered$)$ playing bingo.

c$)$ The taxpayer refuses to give the payer their TIN.

d$)$ The IRS notifies the payer to withhold taxes because the taxpayer has underreported interest or

dividends on their tax return.