please answer the three questions! Thank you! i will give rating!

QUESTION Which has the lowest authority for citation as precedent A. Small case division of Tax Court decision B. IRS private letter ruling Cew wion by the IRS, vetoed by the President but the veto overtiden by the Congress DIRS Temporary Regulation QUESTIONS Which of the following is a FALSE statement A. A taxmay be imposed on a corporation's privilege to do business 8. An income tax is a direct tax, but a sales tax in an indirect tax An income tax is an indirect tax, but a sales tax is a direct tax D. Both A and are false QUESTION Apublically traded corporation has $1,000,000 of protax book income in both 2020 and 2021 before taking into consideration 1) $2.000 of ondeductive layboying expenses incurred in 2020 2a $10,000 lawsuit filed against it in 2020, which the company's attomey decided in 2020 that the company had a strong ikalnood of losing the case but won't be paid until 2021 The book/Lax difference of 2021 as compared to 2020 is A. 100% permanent 8.83% permanent C8356 temporary n 100