Please note that the research is based on factual information and not hypothetic

Please note that the research is based on factual information and not hypothetical.
Here are a few topics you can choose from:
Tax
1. Qualified Business Income
2. Corporation Distribution (non-liquidating and liquidating)
3. Section 179, Bonus depreciation, Macrs
4. Individual/corporate tax credits
Accounting
1. ASC 740 (Deferred tax asset & Deferred tax liabilities)
2. Equity Method & Fair Value Method of accounting for investment
Auditing
1. Blockchain Auditing and Assurance Services
2. Audit risk assessment
One topic within the paper is at least 1.5 pages long.
Use at least 7 primary sources and no less than 9 sources in total.