Searching Legislative and Administrative Authority with electronic resourcesUse RIA Checkpoint to answer the following questions1. Indicate the year and the public law that enacted each of the following sections. Also indicate when the section became effective. Finally, note how you found this information.a. §1361b. §66212. In answering this problem, use only the Internal Revenue Code for your research. In providing the answer, cite the Code section(s) that support your conclusion. Also, indicate the key words that you used in your search.Jonathan formed a new corporation on May 1. He spent $13,000 in legal fees and paid the state $500 in incorporation fees to set up his corporation. In addition, in May he paid $1,000 to an accountant to develop the accounting system. The corporation started operating its business on June 1. Can Jonathan or the corporation deduct any of these fees?3. Find the preamble for Regs. §1.408-2. What is the Treasury Decision that created this section of the Regulations and what is the date that it was issued? Has the decision been amended or updated? If so, what is the most recent Treasury Decision to amend or update it? 4. You are reviewing a client’s file and notice that a previous tax return position was taken based on a revenue ruling. You want to examine the current status of the revenue ruling to see if there have been any changes that will affect the client’s position. Provide the cite for the following Revenue Ruling and note its current status.95-355. A partner at your firm has called you into his office for some help with a client issue. The client has a transaction that involves §162. The partner would like you to determine if any revenue rulings has been issued since January 1, 2002 that deal with this Code section.