Help Save Suit Ophra is a cash-basis taxpayer who is employed in the publishing industry. This year her employer informed her that because of her outstanding performance she is entitled to a free world cruise. Ophra asked her employer to issue the cruise tickets to her parents, and he complied with this request. Identity the principle that will determine whether Ophra or her parents are taxed on the value of the cruise tickets. Multiple Choice o Assignment of income o o Constructive receipt Return of capital principle O Wherewithal to pay