To resolve conflict as to the type of entity that has been chosen, the IRS adopted: a. disregarded entity rules b. Form 2553 c. check the box regulations d. corporate identifier rules e. LLC's Which of the following best describes the original test of QBI. a. lesser of 20% of qbi and 20% of taxable income b. greater of 20% of qbi and 20% of taxable income c. 20% of qbi d. greater of 20% of qbi or lesser 20% of taxable income e. 20% of taxable income