L 30. (6 points) a. (3 points) During class we discussed the Winn Dixie tax case as an example of a situation in which a taxpayer abused an otherwise favorable tax provision beyond it originally intended use. Briefly describe the beneficial tax provision that was the subject of the Winn Dixie tax case and the way it was abused by the taxpayer. b. (3 points) Briefly summarize the goal of "indexation" in our US federal income tax system and how it helps avoid a taxpayer being subject to "bracket creep