While researching a tax question for a client you locate a helpful case with the following citation: 68 TC 800. After reading the case, however, you are not sure you fully understand the courts reasoning in reaching its decision. You decide it would be a good idea to use the Federal Tax Coordinator Analysis (FTC) to help clarify things for you. Use the citator button to determine how many paragraphs in the FTC link to this case. a. 1. b. 2. c. 3. d. 4. e. None of the above.