Question 1 (5 points) Rodrigo has $5,000 of state income taxes withheld from his salary during 2019. On his 2019 income tax return Rodrigo properly deducts the $5,000 as state taxes paid. Upon filing his 2019 state tax return on April 15, 2020, he determines that his actual state income tax for 2019 is only $4,100. He receives a $900 refund on May 25, 2020, from the amounts withheld by the state. Which concept(s) or construct(s) dictate(s) that the $900 be included in Rodrigo's 2020 income? Annual accounting period concept DI Tax benefit rule Only statement is correct Only statement il is correct. Both statements are correct None of the statements are correct Question 4 (4 points) When Kerri filed her 2020 tax return on April 15, 2021, she did not include a $2,000 bonus received from her employer on January 10, 2021. relating to her work performance during 2020. Which concept, construct, or doctrine supports Kerri's actions? Claim-of-right doctrine Substance-over-form doctrine Arms-length transaction concept Entity concept Constructive receipt doctrine