$1)$A taxpayer does not live abroad; however, they paid taxes foreign investment income. Additionally, the taxpayer earned income from a foreign business. Is the following statement correct in this situation?

a$)$The taxpayer will need to file separate Forms $1116$ for their passive and general category income

b$)$The taxpayer carry$-$forward or carry$-$back any foreign tax paid that they were unable to claim due to limits

c$)$The taxpayer may take either a deduction or credit on their US Form $1040$ for foreign paid

d$)$Both sources of the taxpayers foreign income fall under the passive income category

e$)$The taxpayer may not take a deduction or credit on income that is not included on their US Form $1040$

f$)$If the taxpayers filling status is Single, and they paid more than $$300$ in foreign tax, they are required to file Form $1116$ to claim the credit