Question 10 of 35. The simplified accounting for small business taxpayers, introduced by the Tax Cuts and Jobs Act, allows qualifying small business taxpayers to do all of the following, EXCEPT: Be eligible for simplified methods of determining their cost of goods sold. Not be subject to the UNICAP rules. Use the cash method of accounting. O Use estimated amounts for their recurring expenses. Mark for follow up Question 11 of 35. londor year they must issu