64. Use a tax service (e.g., RIA Checkpoint, Lexis, Westlaw, etc.) to locate §117 of the Internal Revenue Code. Answer the following questions.

a. Which tax service did you use?

b. How many subsection(s) does §117 include?

c. How many paragraph(s) does §117

(b) include?

d. How many subparagraph(s) does §117(d)(2) include?

e. Print a copy (maximum of one page) of this section and attach it to your answer.