In $2021,$ a SALT CAP workaround was established by law, applicable to taxable years starting from January $1,2021,$ up to January $1,2026.$ With this workaround certain pass$-$through entities to annually elect to pay an elective tax in the amount of $\_\_\_\_\_$ of the pro rata share or distributive share of the entity's partners, shareholders, or members.$$

Question $67$Select one:

a$.$

$9\mathrm{.}3\%$

b$.$

$15\%$

c$.$

$20\%$

d$.$

$6\%$