Determine whether the taxpayer in each of the following situations has a claim of right to the income received:

a. Trigger, Inc., receives a $5,000 stud fee for services rendered by one of its prized horses. Under its standard contract, Trigger will return the fee if a live foal is not born.

b. Orville works as a salesman for Brewster Company. He receives a travel allowance of $1,000 at the beginning of each quarter. At the end of each quarter, he must make a full accounting of his travel expenses and reimburse Brewster for any of the $1,000 not spent on approved travel.

c. Assume that in part b, Orville is not required to account for his actual travel expenses for Brewster and is not required to return unused portions of the travel advance.

d. Arco Architecture, Inc., receives $10,000 from a client for work done by a subcon- tractor on the client's project. Arco, in turn, pays $10,000 to the subcontractor.