Answer:
C) the taxpayer's type of business
Step-by-step explanation:
When we talk about taxation of income, then the US Government has this basis in which the citizenship, the marital status and whether the citizen is resident, the nature of income earned, it all matters.
US federal tax is determined based on various factors, but is not determined on the status of the type of business, as whether it is from retail or from manufacturing unit, it is not the concern of federal system.
The tax system is based to tax the income whatever is the source, although there are certain exceptions.