Match a,b,c,d with 1,2,3

a. Commissions paid on the sale of the liquidating corporation's assets

b. Accounting fees paid to prepare the corporation's final income tax return

c. Unamortized organizational expenditures

d. Prepaid rent for office space occupied by one of the shareholders following the liquidation (Assume the prepaid rent was deducted in the preceding year's corporate tax return.)

Tax treatment accorded the expense associated with a liquidation

1. Deducted in the final corporate tax return.
2. Not deducted in the final corporate tax return.
3. Reduces the amount of gain recognized by the liquidating corporation on the asset sale.