Bob, the Tax Accountant, Promises to Do Marge's Individual Federal

Multiple Choice

Bob, the tax accountant, promises to do Marge's individual federal, state, local, and gift taxes for the year. He completes all but the gift taxes. Under the substantial performance doctrine, Marge will:

A) not have to pay Bob.
B) not have to accept the work.
C) have to pay Bob for all but the gift taxes.
D) have to pay Bob the contract price.