In general, the fruit and tree doctrine attributes:

1. income from property to the taxpayer who owns the property

2. income received by a taxpayers agent to the agent

3. income received from services to the taxpayer whoever receives the income

4. all of the above

5. none of the above

The constructive receipt doctrine applies to:

a. accrual basis taxpayers only

b. cash basis taxpayers only

c. individual taxpayers only

d. corporate taxpayers only

e. married taxpayers only