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The Taxpayer had the following substantial activities A shipping activity A truck leasing company A warehouse A retail store Assuming that all of these activities

The Taxpayer had the following substantial activities

A shipping activity

A truck leasing company

A warehouse

A retail store

Assuming that all of these activities are part of one integrated business, what is the least amount of activities the Taxpayer can elect to have?

A. 1 B. 2 C. 4 D. 3

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