Using the legend provided, classify each of the following statements:

Legend
A = Tax avoidance
E = Tax evasion
N = Neither

a. Sue writes a $707 check for a charitable contribution on December 26, 2019, but does not mail the check to the charitable organization until January 10, 2020. She takes a deduction in 2019.

b. Sam decides not to report interest income from a bank because the amount is only $19.75.

c. Harry pays property taxes on his home in December 2019 rather than waiting until February 2020.

d. Variet switches her investments from taxable corporate bonds to tax-exempt municipal bonds.

e. Mel encourages his mother to save most of her Social Security benefits so that he will be able to claim her as a dependent.