2. Kevin owns stock that generates dividend income each year. This year Kevin requested all the corporations he owns stock in to make their dividend checks payable to his daughter, Shelly. As a result, Shelly received dividend checks in the amount of $15,000 this year. Which of the following statements is CORRECT? a. Shelly includes $15,000 of dividend income in her gross income this year. b. Kevin includes $15,000 of dividend income in his gross income this year. c. Shelly includes $15,000 of income from gifts in her gross income this year. d. Kevin is not entitled to give his income to a related taxpayer. e. None of the above.

Kevin owns stock that generates dividend income each year. This year Kevin requested all the corporations he owns stock in to make their dividend checks payable to his daughter, Shelly. As a result, Shelly received dividend checks in the amount of $15,000 this year. Which of the following statements is CORRECT? a. Shelly includes $15,000 of dividend income in her gross income this year. b. Kevin includes $15,000 of dividend income in his gross income this year. c. Shelly includes $15,000 of income from gifts in her gross income this year. d. Kevin is not entitled to give his income to a related taxpayer. e. None of the above