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Which of the following best describes the treatment applicable to unused business credits? a . Are carried forward indefinitely, b . Are first carried back

Which of the following best describes the treatment applicable to unused business credits?
a. Are carried forward indefinitely,
b. Are first carried back three years and then carried forward for 15 years.
c. Are first carried back one year and then forward for 10 years.
d. Are first carried back one year and then forward for 20 years.
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