CashMe is a payment app. Under the current guidelines, which of the following users must receive a 2022 Form 1099-K?

a. Madeleine. She received payments from clients for her alterations business. In total, she had 227 transactions and $11,200 in payments received.

b. Corey. He works as an investment banker, and often picks up the tab on group meals. His coworkers and friends then reimburse him. In total, he had 129 transactions for $6,257.

c. Renita. She operates a concierge business where she provides services of all sizes to various businesses and individuals. In 2022, Renita had 294 transactions totaling $24,951.

d. Zandra. She has a home renovation business. For 2022, she saw 145 transactions with a value of $31,574.