44. Go to irs.gov and find the most recent IRS Publication 1542, Per Diem Rates. What is the maximum per diem rate for lodging and meals and incidental expenses (M&IE) for each of the following cities?

1. Miami, Florida

2. Palm Springs, California

3. San Antonio, Texas

4. Springfield, Missouri

5. White River Junction, Vermont

49. On December 1, 2020, Ericka receives $18,000 for three months rent (December 2020, January 2021, and February 2021) for an office building. List as many tax research issues as you can to determine the tax consequences of this transaction. Do not attempt to answer any of the questions you raise. Simply identify the research issues.