Which of the Following Statements About the Character Variable Is

Which of the following statements about the character variable is true?

A) The tax character of income is determined strictly by tax law.
B) The tax character of income cannot change from year to year.
C) Tax planning strategies based on the character variable must involve at least two different taxpayers.
D) The tax character of income cannot change from year to year and tax planning strategies based on the character variable must involve at least two different taxpayers.