Referring to the citation only, select from the dropdown the court (if any) that issued the decision. a. Rev.Rul 34-2

b. 389 F.Supp. 102 (D.Ct. SC., 2014)

c. 28 S.Ct. 5 (USSC, 54)

d. 368 F.2d 530 (Ct.Cl., 1986)

e. Ltr.Rul. 9918044

f. 2 B.T.A. 997 (1928)

g. T.C. Memo 1978-245

h. 14 Rev.Proc. 2017-1 , I.R.B.

i. 256 F.2d 166 (CA-5,1977)