Dave Is a Plumber Who Uses the Cash Method of Accounting.This

Dave is a plumber who uses the cash method of accounting.This year Dave requested that his clients make their checks payable to his son,Steve.This year Steve received checks in the amount of $62,000 for Dave's plumbing services.Which of the following is a true statement?

A) Dave is taxed on $62,000 of plumbing income this year.
B) Steve is taxed on $62,000 of plumbing income this year.
C) Steve is taxed on $62,000 of income from gifts received this year.
D) Dave may deduct the $62,000 received by Steve.
E) None of the choices are true.