Tax Gross Income?

Which of the following circumstances can prevent property transferred in connection with the performance of services from having to be included in the service provider's gross income for the year of receipt?


a. The property is transferred to the service provider's child instead of to the service provider.
b. The property is transferable but subject to a substantial risk of forfeiture.
c. The property is not transferable and not subject to a substantial risk of forfeiture.
d. The property is not transferable but is subject to a substantial risk of forfeiture.