Which of the following was not a major change to the corporate tax code under the TCJA? a. Provision of a one-time repatriation tax holiday for firms with money parked overseas. b. Permitting an immediate 100% expensing of new and used business assets. c. Elimination of the Net Operating Loss Carryback provision. d. Establishment of a flat 21% Corporate Tax Rate. e. Doubling of the Corporate Alternative Minimum Tax Rate.