Please help me answer this question:

Jane is a CPA who prepares tax returns. Her client, Jill, tells her that she understands that there were changes made to the tax code in December 2017. Jill asks Jane to explain to her which changes might affect her tax return.

Discussion Questions:

What are three significant changes to the current Internal Revenue Code from the Tax Cuts and Jobs Act of 2017?

Please state how these changes will affect taxable income and whether or not you think these changes are an improvement to the tax code.