Yaimma ("Taxpayer") is the sole owner of a Valero Gas Station. The station has gas pumps, a car wash, and a convenience store. Taxpayer maintains one accounting system. When computing Qualifying Business Income, how many trades or businesses does the taxpayer have? a. One qualifying trade or business since the products and services are customarily provided together. b. Two separate businesses-the gas pumps and car wash, and the convenience store. c. Three separate businesses-the gas pumps, the car wash, and the convenience store. c. Four separate trades or businesses the gas pumps, the car wash, the convenience store, and the land. d. Five separate trades or businesses the gas pumps, the car wash, the convenience store, the land, and the building. e. None of the above