Research Problem 4. The Tax Cuts and Jobs Act (TCJA) of 2017 made changes in how business entities are taxed. Find an article written by a tax practitioner that discusses how the TCJA of 2017 changes choice of entity considerations. In a paper you send to your instructor, summarize the article, and explain how the changes are relevant to

(a) a retail clothing business and

(b) a CPA firm.