!)Which of the following can be subject to the net investment income tax?

A .An individual who is a resident of the U.S.

B.A domestic C corporation.

C.A nonresident alien.

D.A trust whose unexpired interests are devoted to a charitable purpose.

2) Which of the following credits is neither a refundable tax credit nor a credit that can be carried forward?

A.Family tax credit.

B.Lifetime learning credit.

C.Adoption credit.

D.Foreign tax credit