21. For a partnership, in what areas on a partnership return would one find gross income? a. Page 1 Form 1065 b. Schedule K Form 1065 c. Schedule L Form 1065 d. A and B above e. A and C above 22. For an S Corporation, in what areas on an S Corporation return would one find gross income? a. Page 1 Form 1120 S b. Schedule K Form 1120 S c. Accumulated Adjustments Account d. A and B above e. B and C above 23. Constructive receipt doctrine applies to accrual basis taxpayers a. True b. False 24. An accrual basis taxpayer must include prepaid rent payments received in advance a. True b. False 25. A below market loan between a closely held corporation and its majority shareholder will be considered to be a dividend by the corporation to its majority shareholder a. True b. False