Since the M-2 is supposed to be tax basis for 2020 and beyond and because many will continue to report a balance sheet on a GAAP basis for years to come, can we get a check box on line 1 of the M-2 to have the beginning tax basis capital account pull from either:  (i) Line 21 of the prior year figures on the balance sheet above on Schedule L; or (ii) the "Total beginning of year" capital account figure at the bottom of the Schedule K-1 Worksheet?  At least that way, we will be able to select our starting point for our tax basis capital accounts each year regardless of whether you present a GAAP or tax basis balance sheet?

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