Sectiоn 3: (Questiоn 3 оf 4) Indicаte which tаx plаnning strategy (timing, income shifting or conversion) the taxpayer is using and which judicial doctrine or principle may the IRS uses to evaluate, limit or prevent abuse (constructive receipt, economic substance, assignment of income, substance over form, business purpose doctrine). Briefly explain your answer (1 or 2 sentences will do). A landlord defers receiving rent until January even though the tenant was ready to pay in December.