Which of the Following Is an Election or Calculation Made

question 182

Multiple Choice

Which of the following is an election or calculation made by the partner rather than the partnership?

• A) Calculation of a § 199A (qualified business income) deduction amount.
• B) Tax treatment (e.g., credit, amortization) of research and experimental costs.
• C) The partnership's overall accounting method.
• D) Whether to claim a § 179 deduction related to property acquired by the partnership.
• E) All of these elections are made by the partnership.