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In the case of a disregarded entity, the bankruptcy exception is only available if which of the following occurs? A. The owner of the entity

In the case of a disregarded entity, the bankruptcy exception is only available if which of the following occurs?

A. The owner of the entity is the debtor in the bankruptcy case
B. The entity is the debtor in the bankruptcy case
C. The entity is held in a grantor trust
D. The owner is the beneficiary of a grantor trust

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