166- Henry takes out a home-equity loan for $50,000. He deposits the loan proceeds into an account used by his sole proprietorship, a business in which he actively participates. The money is immediately spent on new equipment for the business. Henry should elect to treat the $50,000 loan as:

A. Small business loan

B. Not secured by a qualified residence

C. Short term loan

D. Working capital loan

18-

A superseding return is a return filed subsequent to the originally filed return and filed within which of the following periods?

A. After the expiration of the filing period

B. Within the filing period (including extensions)

C. Within three years of the filing period

D. Within five years of the filing period