29. (2 pts) Why should a taxpayer buy disability insurance coverage with after tax dollars rather than pre-tax dollars? 30. (2 pts) If a partnership makes a cash distribution to a partner is this taxable income to the partner? Why or why not? 31. (3 pts) After the 2017 Tax Act if you are considering structuring a new investment as a C Corporation versus using a flow through entity what tax and non-tax factors would lead to recommending using a C Corporation