Mr. Simpson owns an unincorporated business. In recognition of his wifes considerable contribution of her time and skills to the business he gives her a one-half share of the business income. Which of the following statement is TRUE?

(a) Attribution will apply to reallocate her income to Mr. Simpson

(b) Attribution will NOT apply to reallocate her income to Mr. Simpson since she is actively involved in the business

(c) Attribution will NOT apply to reallocate her income to Mr. Simpson since there is no attribution of business income

(d) Both (b) and (c) are correct