which of the following statements is correct with respect to the aggregation rules? a. a trust described in IRC Section 401(a) is not subject to the first aggregation rule b. all stock bonus plans and profit-sharing plans of one employer are treated as a single plan under the first aggregation rule c. if an employee receives a lump-sum distribution from each of two employers during the year, on LSD can use TYA and the other can be reported as ordinary income on page 1 of Form 1040 d. the first aggregation rule is used to determine whether a distribution qualifies for LSD treatment