Using the legend provided, classify the overall objective of the particular tax provision:\ Legend\ \\\\table[[

CE=

Control of the economy,

W=

Wherewithal to pay concept],[

EA

,

AF=

Administrative feasibility],[

EI=

Encouragement of certain industries,

ESB=

Encouragement of small business],[

SC=

Social considerations,]]\ a. Like-kind exchange treatment.\ b. An increase in the individual tax rate.\ c. The S corporation election.\ d. Adoption expense credit.\ e. Percentage depletion.\ f. Annual gift tax exclusion.\ g. Charitable contribution deduction.

Using the legend provided, classify the overall objective of the particular tax provision: Legend \begin{tabular}{|c|c|c|c|c|} \hlineCE= & Control of the economy & W & = & Wherewithal to pay concept \\ \hline & agement of certain activities & AF & = & Administrative feasibility \\ \hline= & Encouragement of certain industries & ESB & = & Encouragement of small business \\ \hline \end{tabular} a. Like-kind exchange treatment. b. An increase in the individual tax rate. c. The S corporation election. d. Adoption expense credit. e. Percentage depletion. f. Annual gift tax exclusion. g. Charitable contribution deduction