30. In the early- to mid-1980s, many taxpayers invested in tax shelters that were perceived to be abusive. Congress responded to this by enacting two sets of rules to the IRC intended to curb these abuses. Briefly describe: a) the structure of these tax shelters (prior to Congress' response); b) how taxpayers derived tax benefits from investing in these tax shelters; c) the operation of the two sets of rules Congress enacted; and d) the potential application of these rules to a business owner with a $25,000 current-year loss from a business in which she works an average of 425 hours per year. 30. In the early- to mid-1980s, many taxpayers invested in tax shelters that were perceived to be abusive. Congress responded to this by enacting two sets of rules to the IRC intended to curb these abuses. Briefly describe: a) the structure of these tax shelters (prior to Congress' response); b) how taxpayers derived tax benefits from investing in these tax shelters; c) the operation of the two sets of rules Congress enacted; and d) the potential application of these rules to a business owner with a $25,000 current-year loss from a business in which she works an average of 425 hours per year