39.) the ability for states to impose income taxes on businesses incorporated in another state and engaged in interstate commerce is subject to restrictions under what provisions of the U.S. constitution?

a. the due process clause

b the commerce clause

c. public las 86-272

d. all of the above

e. a and b

34. For a colder year corporation to elect to be treated as an S corp retroactivley to Jan 1, 2019 form 2553 must be filled no later than april 15, 2019

true or false

35.) Which of the following entities are not allowed to be shareholders in an S Corporation ?

Individuals:

a. C corporation

b. S corporation

c. Trusts

d. Estates

e. Partnerships

f. a, b and e

g. a and e

please answer all questions