Douglas and Sue, Related Parties, Are Landlord and Tenant as to Certain

Multiple Choice

Douglas and Sue, related parties, are landlord and tenant as to certain business property. If the IRS questions the amount of rent Sue is paying to Douglas, this is an illustration of the:

A) Arm's length concept.
B) Continuity of interest concept.
C) Tax benefit rule.
D) Substance over form concept.
E) None of these.