Which doctrine will most likely prevent nicole from reducing

Question

A few years ago, Julio and Jenny formed a partnership called "JJs." Which of the following is most likely TRUE regarding the U.S. income taxation of Julio, Jenny and JJs?

1. The JJs entity is required to file an informational tax return
2. The JJs entity is required to pay federal income taxes
3. Jenny and Julio are NOT required to pay taxes on their respective shares of JJs' income unless (and until) JJs distributes its earnings to them
4. All of the above

Which doctrine will most likely prevent Nicole from reducing her tax liability by voluntarily assigning her income to another taxpayer?

1. The constructive receipt doctrine
2. The fruit-of-the-tree doctrine
3. The economic benefit doctrine
4. None of the above