Barbara reports gross income of $$100,000$ on her tax return. In addition she earns

$$30,000$ for babysitting five evenings a week for a neighbor. She knows the babysitting

income is taxable but does not report it on her tax return, since the amount is not

reported to the IRS by her neighbor. What is the statute of limitations for the IRS to audit

Barbara$$s return?

a$.3$ years

b$.6$ years

c$.$ No limitation on the time the IRS has to audit.

d$.$ Babysitting income is not taxable.

e$.$ None of the above