A, an Employee of XYZ Corp

A, an employee of XYZ Corp., receiving a salary of ₱40,000.00 per month died due to a vehicular accident. During the trial of the case filed by his heirs, the latter failed to produce his income tax returns as he never filed the same with the BIR and yet, they were claiming for damages due to unearned income. Is the defendant liable?

A) The defendant is not liable for the unearned income as there was no documentary evidence to prove the same.
B) The defendant is liable because testimonial evidence is sufficient to prove the unearned income.
C) The defendant is liable because the law automatically provides for liability in case of death.
D) The defendant is liable as it is the natural consequence of his wrongful act.