A Taxpayer Instructing Her Son to Collect Rent Checks for the Taxpayer's

Multiple Choice

A taxpayer instructing her son to collect rent checks for the taxpayer's property and to report this as taxable income on the son's tax return violates which doctrine?

A) constructive receipt doctrine.
B) implicit tax doctrine.
C) assignment of income doctrine.
D) step-transaction doctrine.
E) none of these.