Which of the following is not a barrier to income shifting among family members?
A. The assignment of income doctrine
B. Net unearned income for children 18 and younger taxed at parents' marginal tax rates
C. Elimination of preferential tax rates (on dividends and long-term capital gains) for dependents
D. Two of these
Answer: C. Elimination of preferential tax rates (on dividends and long-term capital gains) for dependents