Question - Taylor Wells, a U.S. citizen and resident of Wisconsin, owns 100% of the stock of TW Services, Inc. which is incorporated under Wisconsin law and conducts a business operation exclusively within the state. TW Services, Inc. owns 100% of the stock of TW Realty, Inc., which is incorporated under Illinois law and conducts business exclusively in Chicago. Both TW Services, Inc. and TW Realty, Inc. are C corporations for federal income tax purposes, and they file separate returns. For federal income tax purposes, what is the number of taxpayers identified in the above statement of facts?