40. The process of analyzing the primary authority uncovered by tax research includes the following:

a. Reading only annotations and editorial information included in tax services.

b. Determining whether a primary authority is relevant, that is, sufficiently factually similar to the case of the taxpayer to be of use.

c. Determining if the primary authority found is still good law through the use of a Citator.

d. Both a and b.

e. Both b and c.