Determine whether the following taxpayers have gross income from the payment of their expenses:

a. Julia's mother, Henrietta, is short of cash when it comes time to pay her property taxes. Julia pays Henrietta's property taxes of $350.

b. Kurt fell asleep at the wheel one night and crashed his car into a telephone pole. Repairs to the car cost $600. Kurt isn't covered by insurance and doesn't have the cash to pay the repair shop. Because he needs his car in his job as a salesman, his employer pays the repair bill.

c. Leonard leases a building from the PLC Partnership for $800 per month. The lease agreement requires Leonard to pay the property taxes of $1,100 on the building.

d. On July 1, Gino bought some land from Harco Corporation for $14,000. As part of the sales agreement, Gino agrees to pay the property taxes of $700 for the year. Harco had paid $10,000 for the land.