1)The Golsen rule applies to decisions of which of the following courts?A) The Supreme CourtB) The U.S. District CourtC) The U.S. Tax CourtD) The U.S. Court of Federal Claims2)Which of the following is NOT taken into account when determining if again or loss should be recognized on the transfer of property to a corporation inexchange for a controlling interest in stock of the corporation?A) Ownership of at least 80% of the total combined voting power of all stock entitled to vote.B) Ownership of at least 80% of the total number of shares of all other classes of stock.C) Receipt of money in addition to stock.D) Fair market value of property transferred.