LO.6 Using the legend provided, classify each of the following statements:

Legend A = Tax avoidance E = Tax evasion N = Neither

a. Sue writes an $875 check for a charitable contribution on December 28, 2012, but does not mail the check to the charitable organization until January 10, 2013. She takes a deduction in 2012.

b. Sam decides not to report interest income from a bank because the amount is only $11.75.

c. Harry pays property taxes on his home in December 2012 rather than waiting until February 2013.

d. Variet switches her investments from taxable corporate bonds to tax-exempt municipal bonds.

e. Mel encourages his mother to save most of her Social Security benefits so that he will be able to claim her as a dependent.