13. Which of the following statements are correct? a. The successor's liability applies only to those amounts that have been assessed against the predecessor at the time the business is sold. The successor's liability may not be extended to include any amount discovered through audit, if that audit is made after the business is sold. b. Suceessor's liability lasts for 60 days, even though the Department may issue a certificate stating that no taxes, interest, or penalties are due from the predecessor prior to the expiration of the 60 days. c. The purchaser of a business of stock of goods will be released from further obligation to withhold the purchase price if he obtains a certificate from the Department stating that no taxes, interest, or penalties are due from the predecessoe. d. Successor's liability for sales tax arises only in the case of the purchase and sale of a business or stock of goods and does not arise in connection with assignments for the benefit of creditors for foreclosures of mortgages or sales by trustees in bankruptcy. e. Successor's liability does not extend to penalties for negligence or fraud