As a general rule:

1. Income from property is taxed to the person who owns the property

2. Income from services is taxed to the person who earns the income

3. The assignee of income from property must pay tax on the income

4. The person who receives the benefit of income must pay the tax on the income

A. Only 1 and 4 are true

B Only 3 and 4 are true

C. 1,2, and 3 are true, but 4 is false

D. 1,2,3, and 4 are true

E. None of these is true