I need some guidance on completing an 1120 return (I only handle 2)

How am I to determine if a corporation...

a. Was an applicable corporation under section 59(k)(1) in any prior year?

b. Is the corporation an applicable corporation under section 59(k)(1) in the current year because the corporation was an applicable corporation in the prior tax year?

c. Does the corporation meetthe requirements of the safe harbor method as provided under section  59(k)(3)(A) for the current tax year?

I have tried reading through Notice 2023-7 but can't make any sense of it! Help!