When Kerri Filed Her 2016 Tax Return on April 15,2017,she

When Kerri filed her 2016 tax return on April 15,2017,she did not include a $2,000 bonus received from her employer on January 10,2017 relating to her work performance during 2016.What concept,construct,or doctrine supports Kerri's actions?

A) Arms-length Transaction Concept.
B) Substance Over Form Doctrine.
C) Constructive Receipt Doctrine.
D) Claim of Right.
E) Entity Concept.