14. Which of the following statements are correct? a. Written advice from the California Department of Tax and Fee Administration for the purpose of relief from liability may only be relied upon by the person to whom it was originally issued. b. To be considered a specifie written inquiry for the purpose of relief of liability it is necessary that the person be identified by name. c. A person may be relieved of taxes, penalty and interest if they receive advice from a Department employee over the phone, d. A prior audit report ean be considered "written advice by the Department" if the working papers demonstrate that the issue in question was examined by the auditor either by a sample or actual review of the taxpayer's records. 10 e. Retail sales of tangible personal property in Yosemite are subject to tax even though it is a Federal area