For each tax treatment described below,indicate which tax concept(s)that is (are)responsible for the treatment.
a.Kimberly, an accrual basis taxpayer, validly took a bad debt deduction of $850 in 2015 for an account receivable due from Cathy. In 2016, Cathy sent Kimberly a check for $500. Kimberly must include the $500 in her 2016 taxable income.
b.Randall, a cash basis taxpayer, receives $1,400 from Craig in December 2016. The $1,800 was for payment of the first and last month's rent ($700 per month) and a $400 cleaning deposit on a building Craig rented from Randall. Randall includes $1,400 in his 2016 taxable income.
c.Matt pays $14,000 rent on the office he uses in his computing firm. Matt is allowed to deduct the $14,000 on his tax return.
d.Samantha sells stock for $9,000 that she purchased two years earlier for $8,000. Samantha must report a capital gain of $1,000 on the sale.
e.Rosanne sells jewelry and some old clothes during the year. The jewelry cost $750 and is sold for $800. The clothes cost $500 and are sold for $150. Rosanne must include the $50 gain on the sale of her jewelry in her taxable income, but is not allowed to deduct the loss.

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The Answer of For each tax treatment described below,indicate which tax concept(s)that is (are)responsible for the treatment.
a.Kimberly, an accrual basis taxpayer, validly took a bad debt deduction of $850 in 2015 for an account receivable due from Cathy. In 2016, Cathy sent Kimberly a check for $500. Kimberly must include the $500 in her 2016 taxable income.
b.Randall, a cash basis taxpayer, receives $1,400 from Craig in December 2016. The $1,800 was for payment of the first and last month's rent ($700 per month) and a $400 cleaning deposit on a building Craig rented from Randall. Randall includes $1,400 in his 2016 taxable income.
c.Matt pays $14,000 rent on the office he uses in his computing firm. Matt is allowed to deduct the $14,000 on his tax return.
d.Samantha sells stock for $9,000 that she purchased two years earlier for $8,000. Samantha must report a capital gain of $1,000 on the sale.
e.Rosanne sells jewelry and some old clothes during the year. The jewelry cost $750 and is sold for $800. The clothes cost $500 and are sold for $150. Rosanne must include the $50 gain on the sale of her jewelry in her taxable income, but is not allowed to deduct the loss.

For Each Tax Treatment Described Below,indicate Which Tax Concept(s)that Is