The Tax Cuts and Jobs Act passed in December of 2017 dramatically increased the amount of money that is exempted or excluded when calculating any estate tax. The new law did not change, however, the rule that any exemption not used by one spouse at the time of his or her death can be used at the time of the other spouse's death. This rule is called:

Tl & co. is following a related-linked diversification strategy, and soar inc. is following a related-constrained diversification strategy. how do the two firms differ from each other? a. soar inc. generates 70 percent of its revenues from its primary business, while tl & co. generates only 10 percent of its revenues from its primary business. b. soar inc. pursues a backward diversification strategy, while tl & co. pursues a forward diversification strategy. c. tl & co. will share fewer common competencies and resources between its various businesses when compared to soar inc. d. tl & co. pursues a differentiation strategy, and soar inc. pursues a cost-leadership strategy, to gain a competitive advantage.