McCall Associates Inc. had taxable income (or loss) as follows. Work this problem with both tax laws, pre-2018 and then TCJA. Assume the tax rate is 40% for the 2017 tax laws, and 21% for the TCJA laws. Which of the following is most CORRECT assuming all years have passed? a. Under the old tax laws, the loss to be carried forward past 2023 is $0. b. Under the old tax laws, the revised taxable income for 2022 is $0. c. Under TCJA, the loss to be carried forward past 2023 is $12,000. d. Under TCJA, the revised taxable income for 2022 is $1,000. e. None of the above