For 2014, Taxpayer (TP) wants to recognize a deduction. The deduction involves a statute that has not changed since enacted in 1920. TP is relying on a case called JONES, which is a case decided by the United States Tax Court in 1965 which held in favor of the taxpayer. The JONES case was decided by a United States Tax Court that lies in the 5th Circuit Court of Appeals. At the time the JONES case was decided, its holding was contrary to precedent set by the 5th Circuit Court of Appeals. Which of the following is correct:

a. None of the other choices are correct.

b. The Golsen rule is inapplicable here and is of no concern for TP.

c. The Golsen rule applies here and weakens the legal justification for the deduction.

d. The Golsen rule applies here and strengthens the legal justification for the deduction.