Memo Exercise Upon completing your research, you must communicate your findings in an easily comprehensible manner. Most researchers use an internal research memo that consists of four basic parts: (1) issue, (2) facts, (3) law and analysis, and (4) holding. A sample memo has been provided. The idea is to present the answer to a research question in an objective manner by discussing all relevant authorities. This is not a persuasive writing, you should not pick a side, rather you will present all authorities that support or conflict with your ultimate conclusion. You will choose relevant FACTS from the scenario given and the tax library to complete this assignment. You can use your textbook for guidance but DO NOT cite your textbook in your memo. It is NOT tax authority. Cite tax authority. You will identify the ISSUE as a single sentence question. You will answer the question in one sentence in the HOLDING section. You will support the answer (from the Holding section) in your LAW AND ANALYSIS section using the IRC (This discussion should be thorough). You will only use the IRC and NO outside sources.should be short but complete (one to two pages). You will submit your completed Research Exercise including ALL FOUR PARTS (facts, issue, law & analysis, and conclusion) in Word format for each of the three scenarios listed below on by the due date in class by the due date listed in the schedule at the end of the syllabus. Research Question: Darren Banesuela, a married man, comes to you with a tax question. He wants to know what filing status he should use for the current tax year 2020 when he files his tax return before April 15, 2021. He has been estranged and separated from his wife for two years. Their separation is not amicable but very rancorous. This means they strongly dislike each other and cannot agree on anything. However, the two have yet to file for divorce; therefore, a final divorce decree will not be made before year-end. Darrens wife, according to Darren, has been involved with another man for several months. Darren also tells you that he has two minor children with his wife and both children live with her 100% of the time. He sees his children occasionally when they visit him at his apartment but they never spend the night. What filing status should Darren claim? Hint: Refer to your lecture recording when we discussed filing status in class. Use the appropriate IRC Sections we discussed in that lecture (e.g. IRC2). Prepare your memo following the format on the sample memo on Blackboard.