Bob, the tax accountant, promises to do Marge's individual federal, state, local, and gift taxes for the year. He completes all but the gift taxes. Under the substantial performance doctrine, Marge will:

A) not have to pay Bob.
B) not have to accept the work.
C) have to pay Bob for all but the gift taxes.
D) have to pay Bob the contract price.

Under the substantial performance doctrine, if a party has substantially performed their duties under a contract, the other party must still fulfill their part of the agreement, although they may be entitled to deductions for any uncompleted work. Since Bob completed most of the tax work except for the gift taxes, Marge would have to pay him for the work done but could potentially deduct the value of the incomplete gift tax service.