Using the codes from Exercise 13, identify the basic approach(es) to tax avoidance that are used in each of the following cases:

AR Avoiding recognition of taxable income

CT Changing the timing of recognition of income, gains, deductions, losses, and credits

CJ Changing tax jurisdictions

CC Changing the character of income RP Tax planning among related taxpayers

a. Eileen has a high marginal tax rate but expects that rate to decrease next year. Accordingly, she makes a large charitable contribution in the current year.

b. Evelyn has her controlled corporation pay her a salary instead of a dividend during the current year.

c. Georgia grows most of her own food instead of taking a second job.

d. At retirement, Tom moves from New York (a state with a high income tax) to Florida (a state with no income tax).