What phrase is found in both the Sixteenth Amendment to the Constitution and Sec.$61($a$)?$ Why does the phrase appear in both$$ locations?

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Part $1$

A$.$

The phrase$$ "gross income means all$$ income" appears in both the Sixteenth Amendment to the Constitution and Sec.$61($a$).$ It appears in both documents since$$ economists, accountants, tax$$ specialists, and politicians universally accept this definition of income.

B$.$

The phrase$$ "income from whatever source$$ derived" appears in both the Sixteenth Amendment to the Constitution and Sec.$61($a$).$ It appears in both documents since income from all sources are always taxable.

C$.$

The phrase$$ "income from whatever source$$ derived" appears in both the Sixteenth Amendment to the Constitution and Sec.$61($a$).$ This overlapping terminology was adopted to assure the constitutionality of the income tax.

D$.$

The phrase$$ "gross income means all$$ income" appears in both the Sixteenth Amendment to the Constitution and Sec.$61($a$).$ This overlapping terminology was adopted to assure the constitutionality of the income tax.