Isaac lives in Minneapolis, Minnesota. The IRS recently completed an audit of Isaac's 2017 federal income tax return and assessed a tax deficiency of $40,000. Isaac appealed the IRS's assessment without success during an appeals conference, and now wants to take his case to court. Isaac feels he has very strong support in the law for the position he took on his tax return, and has even found a decision by the U.S. Court of Appeals for the 8th Circuit that supports his position. Which trial court is the best place for Isaac to take his case? Select one: O a. U.S. Tax Court O b. U.S. Court of Appeals for the 7th Circuit O c. U.S. Court of Federal Claims O d. U.S. Supreme Court O e.U.S. Court of Appeals for the 8th Circuit