Question $8$

$1$ pts

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 $$18\mathrm{.}90$ of interest income this year. She must include the $$18\mathrm{.}90$ in her taxable income even though she withdrew no interest from the account under which of the following:

Assignment of income doctrine

Business purpose doctrine

Step transaction doctrine

Constructive receipt doctrine