Review the IRS webinar on Tax Reform Basics for Small Entities and Pass-Through Entities athttps://www.irsvideos.gov/Business/FilingPayingTaxes/TaxReformBasicsSmallBusinessesAndPassThroughEntities(you may have to copy and paste the link into your browser).The video highlights several provisions of the Tax Cuts and Jobs Act (TCJA) that impact small entities and pass-through entities.Pick one of the tax changes highlighted in this webinar and explain to a client how it differs from pre-TCJA law.Is the new provision more favorable or less favorable to the taxpayer?Be sure to support your comments with information you find in the library or in the IRS code.