Question $3(1$ point$)$

$$

Temporary regulations under Sec. $448$ provide guidance on how to determine whether business activities constitute $$consulting$$ and state all of the following except:

Question $3$ options:

a$)$

Consulting means the provision of advice and counsel.

b$)$

Consulting does not include the performance of services other than advice and counsel, such as sales or brokerage services, or economically similar services.

c$)$

Consulting does include the performance of services such as sales or brokerage services, or economically similar services

d$)$

The determination shall be based on all the facts and circumstances of that person's business including the manner in which the taxpayer is compensated for the services provided.