Han and Leia have come to you for tax help for their 2023 tax year. What issues does their set of facts present to you as their tax advisor? What advice do you have for them? Please make any assumptions that you need in-order to address and respond to the issues presented by the fact pattern. Clearly state the assumptions that you make. It is advisabl9, analysis, and conclusions. Support your answers with cites to code, regulations, cases, rulings, IRS publications or other research data. 1. Separately, Han entered signed construction contract with S\&TCC to build the hanger with offices and the airstrip on September 30,2023 . The hanger with offices and the airstrip houses Galactic Shipping LLC (GSLLC). The cost of the hanger with offices is $1,600,000. GSLLC will borrow 90% of the construction cost of the hanger with offices from NERB on a ten year note at a below market rate of interest of 1.125%. Han and Leia are personally guaranteeing the loan from NERB to GSLLC. The landing strip will cost another $1,245,000 to build. Han and Leia have decided to subdivide some of the 30 -acre property to finance the building of the landing strip. They anticipate that they can sell six (6) two-acre lots for $389,000 apiece through BFR that is charging a 5% commission. BFR sold all six lots, in December 2024. Do the Solos have any tax issues? (the answer is yes). What are they and how do they address them? The purpose of the study is to identify the tax issues and discuss them without trying to calculate a tax or an amount owed. In other words, why is an item income? Is something within or outside a limit? Remember the name of the course is Income Tax Planning so think through the facts and analyze the tax issues. Support your answer with a rule of law (use the textbook, the substantive resources in the modules, IRS pubs, Internal Revenue Code, Treasury Regs, cases, etc.)