Mr. Josh Kenney, 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.

PICK FROM THESE MULTIPLE OPTIONS FOR QUESTIONS BELOW: IN PARENTHESES, MAY BE MORE THAN ONE ANSWER

(US government, state of Vermont, local governments, state of Massachusetts, city of boston)

b1. Identify the governments with jurisdiction to tax to Mr. JK.

b2. Identify the governments with jurisdiction to tax to JK Services.

b3. Identify the governments with jurisdiction to tax to JK Realty