29. Mr. Raghav has three houses for self-occupation. What would be the tax treatment for A.Y.2021-22 in respect of income from house property? (a) One house, at the option of Mr. Raghav, would be treated as self- occupied. The other two houses would be deemed to be let out. (b) Two houses, at the option of Mr. Raghav, would be treated as self-occupied. The other house would be deemed to be let out. (c) One house, at the option of Assessing Officer, would be treated as self-occupied. The other two houses would be deemed to be let out. (d) Two houses, at the option of Assessing Officer, would be treated as self-occupied. The other house would be deemed to be let out