Question 25 (2 points) Which of the following serves as the highest authority for tax research, planning, and compliance activities? a) Income Tax Regulations b) Revenue Rulings c) Internal Revenue Code d) Revenue Procedures e) None of the above Question 26 (2 points) Ms. Marple's books and records for the current tax year reflect the following information: Salary earned this tax year $71,000 Interest on savings account (credited to her account in the current tax year, withdrawn the following year) $3,000 Interest on municipal bonds earned and collected in the tax year $1,000 What is the amount Ms. Marple should include in her gross income in the current tax year? a) $71,000 b) $72,000 c) $73,000 d) $74,000 e) none of the above