@TaxGuyBill 

Thanks... can you tell I didn't deal with any of these?.  I don't have her paperwork yet, but I'm guessing electing OUT will be to her benefit.  If allowed.  I'll verify when I'm working on the returns and I told her it won't likely be until May anyway 😉

The amended one.... I don't think it's enough to justify spreading out over three years as it would require amending 2020 AND 2021.  Since the client didn't give me the info, 'aint going to amend for free.