Please if you can answer both, I only have 1 question left

Question 9 (4 points) Reflecting on your team's CFS, why should the property taxes be labeled an OES and not as COGS? a) Property taxes should not be included as either a COGS or OES as they are part of the taxes paid on the income statement b) The business has to pay it whether or not it produces anything c) Cannot determine with the provided information d) Actually, it is associated with the production of our goods sold Question 12 (4 points) Which corporate structures are NOT based on the individual owner's tax rates? a) Both Sole proprietorship and S-corporation b) Only S-corporation c) Both sole proprietorship and S-corporation d) Only sole proprietorship e) Only C-corporation f) Both Sole proprietorship and C-corporation g) Both S-corporation and C-corporation