5) Taxpayer receives an electronic deposit of funds into his bank account. Taxpayer does not remember exactly why this money came to him, but immediately uses it to pay some of his bills. A few weeks later, the bank informs taxpayer that the deposit was made to his account in error and withdraws an equal sum. When taxpayer meets with his CPA, the CPA informs taxpayer that the amount of deposit is mostly likely going to be income to taxpayer for the year. Under which of the basic principles of gross income recognition is this conclusion supported? a. Assignment of income b. Constructive Receipt c. Return of Capital d. Recovery of Amount Previously Deducted Y