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According to lan Redpath and Robert Lickwar, which of the following is correct regarding calculation of the business interest limitation?

A. For a C corporation, it is calculated at the stockholder's level.

B. For a partnership, it is calculated at the entity level.

C. For a partnership, it is calculated at the partner level.

D. For an Scorporation, it is calculated at the shareholder level.

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Answer:

B, For a partnership, it is calculated at the entity level.

Explanation:

For a partnership, it is calculated at the entity level. This is to ensure that double income computation is avoided.

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