For each of the following citations, identify the type of authority (statutory, administrative, or judicial). a. Reg. Sec. 1.111-1(b) b. IRC Sec. 469(0)7)(B)0 c. Rev. Rul. 82-204, 1982-2 C.B. 192 d. Amdahl Corp., 108 TC 507 (1997) e. PLR 9727004 f. Hills v. Comm., 50 AFTR2d 82-6070 (11th Cir., 1982)