Provide the proper citations (including both primary and secondary citations where applicable) for the authorities listed below. (for secondary citations, reference both the aftr and ustc.) (ignore lack of italics in selections.)a. rev. rul. 99-7b. frank h. sullivan, a board of tax appeals decisionc. tate & lyle, inc., a 1994 tax court decisiond. ralph l. rogers v. u. s., a u. s. district court decisione. norman rodman v. cir, a second circuit court decision