$1.$ Joel is the sole shareholder of Manatee Corporation, a C corporation. Because Manatee$$s sales have increased significantly over the last several years, Joel has determined that the corporation needs a new distribution warehouse. Joel has asked your advice as to whether $(1)$ Manatee should purchase the warehouse or $(2)$ he should purchase the warehouse and lease it to Manatee. What relevant tax issues will you discuss with Joel?

$2.$ The board of directors of Orange Corporation, a calendar year taxpayer, is holding its year$-$end meeting on December $28,2022.$ One topic on the board$$s agenda is the approval of a $$25,000$ gift to a qualified charitable organization. Orange has a $$20,000$ charitable contribution carryover to $2022$ from a prior year. Identify the tax issues the board should consider regarding the proposed contribution.

$3.$ Gold Corporation, a calendar year C corporation, was formed several years ago and has been profitable until the current year. In the current year, Gold incurs a net operating loss. Identify the issues that Gold Corporation should consider regarding its NOL.