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!)Which of the following can be subject to the net investment income tax?
A .An individual who is a resident of the U.S.
B.A domestic C corporation.
C.A nonresident alien.
D.A trust whose unexpired interests are devoted to a charitable purpose.
2) Which of the following credits is neither a refundable tax credit nor a credit that can be carried forward?
A.Family tax credit.
B.Lifetime learning credit.
C.Adoption credit.
D.Foreign tax credit
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