Hi! I signed up on this platform that allows students to earn money for participating in surveys. One of these "surveys" is actually an ongoing study wherein a company tracks my media usage and, as long as I keep their VPN running on my device/s for a certain number of days (without me having to actually do any work or answer any surveys), I get paid a small amount every month. I can then withdraw this as either gift cards or cash through Paypal.
Would either the gift cards or cash be considered taxable income?
If so, under which section do I report this? I've been reading through some threads and am guessing it might fall under royalties but I'm not sure.