which election should a taxpayer receiving a qualifying LSD make to maximize the MDA amount?

a. ordinary income treatment and electing MDA

B. To tax the taxable portion of the LSD as ordinary income.

c.. to tax the taxable portion of the LSD portion as ordinary income or TYA because they both allow the same MDA amount.

The question was already posted and has rating of poor. So please re answer thanks

d. to use TYA because the MDA applies under this method.