Which of the following may NOT be cited as a primary source of tax law? O US District court decision. O Temporary Treasury Regulation. O Revnue Ruling. O Technical advice memorandum. Tax Treaty with Canada. Brenda, age 17, is claimed by her parents as a dependent. Duri ng 2021, she had interest income from a bank savings account of $2,000 and income from a part-time job of $6,200. Brenda's taxable income is: Oa. $6,200-$2,550-$3,650. O b.$8,200-$5,700 - $2,500. Oc. $6,200-$350-$5,850. O d. $8,200-$6,550-$1,650. O e. $8,200-$12,550 = $0