It is best for the non-profit association of the Mightier Than Thou Condominium to use Section 528 of the IRS code because: A. The forms are simpler and taxes are easier to compute, resulting in an automatic lower tax rate. B. There is an automatic tax exemption when using this section. C. Taxes are deferred until the reserve funds are earned. D. Reserves for the replacement of capital improvements and deferred maintenance will not be taxed."
