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D is corrent. An exchange of services for property or services is sometimes called bartering. A taxpayer must include in income the amount of cash and the fair market value of property or services received in exchange for the performance of services. Here Moseley’s gross income should include the $500 cash and the landscaping with a comparable value of $350, a total of $850.
A is incorrect. The cash plus the FMV of services received must be included in gross income. 
B is incorrect. Dolphi must also include the FMV of services received. 
C is incorrect. The cash plus the FMV of services received must be included in gross income.