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.

a. How many taxpayers are identified in the given statement of facts?

b. Identify the governments with jurisdiction to tax each of these taxpayers.