Which of the following is an example of tax evasion?

a. Taxpayer A accelerates her deductible expenses into Decem-

ber of the current year because she anticipates that her tax rate will be lower next year.

b. Taxpayer B has her child on December 30 to claim the child tax credit in the current year.

c. Taxpayer C owns a candy store (customers may only pay in cash) and does not report any of the $33,000 income received.

d. Taxpayer D omits dividend income of $28 from his return because he did not realize he lost his Form 1099-DIV that reported it to him.