Which of the following is false

Select one:

a. All of the choices are false

b. The Claim of right doctrine states that income has been realized if a taxapyer receives income and there are substantial restrictions on the taxpayers use of the income

c. A taxapayer will not need to include a state income tax refund if she did not deduct state taxes last year.

d. The assignment of income doctrine requires that in order to shift income from the property producing the income to another person, the taxpayer must transfer only the income to the person