Kaitlyn accrues interest daily on her savings account at New Mexico Federal Credit Union. She receives a 1099 from the credit union stating she has $8.90 of interest income this year. She must include the $8.90 in her taxable income even though she withdrew no interest from the account under which of the following:

Group of answer choices

1.Business purpose doctrine

2.Constructive receipt doctrine

3. Step transaction doctrine

4. Assignment of income doctrine