the winter conditions. He does not own or conduct any other storage businesses.

Which of the below tax code sections is MOST relevant in determining Chris's tax treatment in $1-$ part a$?$

A$.$ IRC Sec. $280($A$)($f$)(2)$

B$.$ IRC Sec. $280(A)(c)(2)$

c$.$ IRC Sec. $280(A)(c)(4)(A)$