which of the following statements is correct regarding a taxpayer's options?

a. a sole proprietor can keep his business running by relying on his employees distribution upon his seperation from service if younger than age 59 1/2

b. a taxpayer can request and will obtain a private letter ruling on whether the disability

c. a taxpayer must be collecting sick pay to qualify as being disabled with the section 72(m)(7)

d. the taxpayer has the burden of proof to show that she is disabled with the section 72(m)(7)