16 of 75. Which of the following is NOT subject to the tax on unrelated business taxable income? O Roth IRAS. O Research income in the United States, any of its agencies or instrumentalities, or a state or any of its political subdivisions. O Rental income in which the rent charged covers services rendered by the organization. O Qualified state tuition programs. Mark for follow up llore qualified a Question 28 of 75. Milton owns a 40% Interest in Bradley Games, a partnership. His basis in the partnership on January 1, 2021, was $20,000. Milton took a cash distribution of $19,000 on July 1, 2021. This $19,000 is: OA liquidating distribution. A current distribution. A reduction in Milton's share of liabilities. Milton's distributive share of income. Mark for follow up sh Manuel