please answer the following question- United States

at manufactures and sells utility ly 20% each year. f $225,000. B needs TAX RESEARCH PROBLEM 10-53 Family Partnership. B operates a proprietorship that manufactures a tables. Net ordinary income has been increasing approximately 20% Last year, net ordinary income was $60,000 on net assets of $225.000 $75,000 to expand the business. Although B's daughter is only 18 veare plans to join her father in the business at some point in the future. B is conside forming a partnership with his daughter. His ownership interest would be 75% and hers would be 25 percent. If the daughter's interest is held in trust until she reaches 21, can B serve as the trustee without disqualifying the partnership arrangement) Research Aids Section 704 and accompanying Regulations Stern, 15 T.C. 521 (1950) Bateman v. U.S., 74-1 USTC 49176,33 AFTR2d 74-483, 490 F.2d 549 (CA-9, 1973) Ginsberg v. Comm., 74-2 USTC 49660, 34 AFTR2d 74-5760, 502 F.2d 965 (CA-6, 1974)