Which of the following statements best summarizes the assignment of income doctrine?

a taxpayer who earns income is taxed on it even if the taxpayer causes the income to be paid to someone else.

a taxpayer who earns income can transfer the tax liability to someone else if the other person is part of the taxpayers immediate family.

a taxpayer who is paid with something other than cash does not have to pay taxes on the income until a later time when the taxpayer has enough money to pay the tax.

a parent must pay tax on all the unearned income of a dependent child at the parents rate.