Mr. JK, a U.S. citizen and resident of Vermont, owns 100 percent of the stock of JK Services, which is incorporated under Vermont law and conducts business in four counties in the state. JK Services owns 100 percent of the stock of JK Realty, which is incorporated under Massachusetts law and conducts business in Boston.

b1. Identify the governments with jurisdiction to tax to Mr. JK. (You may select more than one answer.)

U.S. Government

State of Vermont

Local (County) Governments

State of Massachusetts

City of Boston

b2. Identify the governments with jurisdiction to tax to JK Services. (You may select more than one answer.)

U.S. Government

State of Vermont

Local (County) Governments

State of Massachusetts

City of Boston

b3. Identify the governments with jurisdiction to tax to JK Realty. (You may select more than one answer.)

U.S. Government

State of Vermont

Local (County) Governments

State of Massachusetts

City of Boston