In 2018, Rita starts a business and forms a limited liability company of which she is the sole member. The LLC is treated as a "disregarded entity" so that Rita is taxed on the income of the business. In 2021, Rita decides she would rather have the income taxed to the LLC at the 21% corporate tax rate. How can Rita achieve this goal? (Check all that apply.) a. Dissolve the LLC and transfer the assets of the LLC to a newly formed corporation b. Make an election to treat the LLC as a corporation. c. Do a "formless conversion" of the LLC to a corporation under state law. d. No action required. Just start to file a corporate tax return on Form 1120, beginning January 1, 2021