Which of the following is NOT considered compensation?

Property ownership is not considered compensation in the context of services rendered or contractual obligations. Compensation typically refers to any form of payment or benefits given to an individual in exchange for services or works performed. This includes salaries, fees, and other monetary or material rewards.

In contrast, property ownership does not inherently involve an exchange for services. It signifies possession and rights to a piece of real estate rather than fulfillment of a contractual payment for work or services. Therefore, while the other options represent forms of compensation related to employment or services (like salaries or fees), property ownership stands alone as an asset, not a payment system or reward for services.