State whether True or False and please be sure your answer is right, thank you.

22. 23. Under the "fruit of the tree" doctrine, an individual should not be allowed to reduce his/her income tax liability by a voluntary assignment of income without a corresponding transfer of ownership of the property creating the income. Interest earned on a bank account is picked up as gross income by the account owner in the tax year within which the bank credits the interest amount to the bank account. A cash payment of $24 made by an employer to an employee as a Christmas gift represents gross income to the recipient employee. 24