Which of the following is not a permissible reason for a regular corporation to accumulate earnings at the entity level and avoid the imposition of the accumulated earnings tax? Mutiple Choce To accumulate a fund of cosh with which to pay off long term debt due in twenty years To construct a new plant facility in connection with exponding the corporation's business into a new geographic region To Invest in the stock of an unreloed company to take advantage of the dividends received deduction To fund the development of a new product line