Sart buys a fiome in 2011 for $100,000. The price of the home fluctuates over the next few vears In 2012 , the home is worth $95,000. In 2017 , the horme is worth 120,000 In 2021, the horng is now worth $130,000. Bart is not taxed on the fluctuation in value because he never sells the house. The tax concept of income does not oguire the recogntion of untealizod gains and losses because of A) Eeonomic considerations B) Poitical comvenience C) Adrrunistrative convonionce D) Social considerabons