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 28, 2016, but does not mail the check to the charitable organization until January 10, 2017. She takes a deduction in 2016.
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 2016 rather than waiting until February 2017.
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.