Specifically, the following critical elements must be addressed: . Compose a memorandum that includes an executive summary and addresses the following: D Whether a change in the form of the entity is needed to facilitate the restructuring (If no change is needed, state so in the recommendation.) Andy's options and your recommendation for ending his ownership interest with Tai -Ga o Tai-Ga's options and your recommendation for adding Brian and Acme as new owners The capital structure (debt vs. equity) of your restructuring recommendation Justify your recommendation with a discussion of relevant tax law and regulations. . Calculate the tax costs of your recommendation for the individual taxpayers and the entity. Calculate the tax benefits of your recommendation for the individual taxpayers and the entity