17. Which of the following statements about basic tax planning is false? (choose 2 answers)

a. The only goal of tax planning is minimizing taxes.

b. Effective tax planning maximizes the taxpayers after-tax wealth, while still considering the taxpayers nontax goals.

c. Virtually every transaction includes four parties: the taxpayer, the other transacting party, the tax preparer, and the government.

d. Both nontax and tax costs should be considered.