Which of the Following Is True in Relation the Meaning

Multiple Choice

Which of the following is true in relation the meaning of the term 'source' when used in the context of the source of income derived by a taxpayer?

A) The issue of source is not relevant to a non-resident taxpayer
B) Determining the actual source of a given income is a legal concept
C) Determining the actual source of a given income is always a question of law
D) Determining the actual source of a given income is a practical hard matter of fact