Enrique bought a small ranch for $300,000 in 2015. In 2019. oil is discovered on neighboring property. The county assessor re-valued Enrique's property at $1,550,000. Enrique does not recognize any income due to the a) Claim of Right Doctrine. b) All-inclusive Income Concept. c) Capital Recovery Concept. d) Ability-to-Pay Concept. e) Realization Concept