4. Income is recognized when there are no restrictions on the use of the income. This is the: A. Constructive receipt principle B. Return of capital principal C. Income recognition principal D. Tax benefit rule E. None of these 5. In 2019, Bekah had the following capital gains (losses) from the sale of her investments: $1,000 LTCG, $20,000 STCG, ($5,000) LTCL, and ($11,000) STCL. What is the amount and nature of Bekah's capital gains and losses? A. $9,000 net short-term capital gain B. $4,000 net long-term capital loss C. $5,000 net short-term capital gain D. $5,000 net long-term capital loss E. None of these