When Kerri Filed Her 2014 Tax Return on April 15

question 77

Multiple Choice

When Kerri filed her 2014 tax return on April 15, 2015, she did not include a $2,000 bonus received from her employer on January 10, 2015 relating to her work performance during 2014. What concept, construct, or doctrine supports Kerri's actions?

• A) Arms-length Transaction Concept.
• B) Substance Over Form Doctrine.
• C) Constructive Receipt Doctrine.
• D) Claim of Right.
• E) Entity Concept.