12. Which publisher offers the Standard Federal Tax Reporte a. Research Institute of America b. Commerce Clearing House c. Thomson Reuters d. LexisNexis c. None of these 13. When searching on an electronic (online) tax service, wh ich approach is more frequently used? a. Internal Revenue Code section approach b. Keyword approach c. Table of contents approach d. Index e. All are about the same 14. Create, Inc., a domestic corporation, owns 90% of Vinyl, Ltd., a foreign corporation and Digital, Inc., a domestic corporation. Create also owns 60% of Record, Inc., a do mestic corporation. Create receives no distributions from any of these corporations. Which of these entities' net income is included in Create 's Federal income tax return for the current year, if Create elects to include all eligible entitie s in its consolidated Federal income tax return? a. Create, Vinyl, Digital, and Record. b. Create, Vinyl, and Digital c. Create, Vinyl, and Record. d. Create and Digital 15. Which of the following taxes are included in the total inc ome tax expense of a corporation as reported on its GAAP financial statements? a. Federal income taxes. b. Foreign income taxes. c. State income taxes. d. All of these taxes are included