Which of the Following Transactions Is Not Matched with a Tax

Which of the following transactions is not matched with a tax planning technique that will have the effect of minimizing or deferring taxes?

A) Parents transfer property to a trust.Income from property deposited in trust for their children who are at least 19 years of age is taxed at the children's rate, rather than at the parents' higher tax rate.
B) Corporation X pays no dividends this year.Income is deferred to the stockholders, since they do not pay tax until they receive the dividends.
C) J is in the 28 percent marginal tax bracket in 2012 and the 15 percent marginal tax bracket in 2013.J chooses to pay income tax on his Series EE Federal bonds annually rather than realizing all the interest income when the bonds mature in 2012.
D) J is in the 28 percent marginal tax bracket in 2012 and the 15 percent marginal tax bracket in 2013.J chooses to deduct certain discretionary expenses in 2012 rather than in 2013.
E) S, a heart surgeon, hires his two sons, ages 16 and 18, to clean his office four times a week.The two sons are legitimate employees and do the work they were hired to do.