A payer may be obligated to institute backup withholding of earnings at a flat $24\%$ rate when the.

Select one

a$.$ Taxpayer identification number $($TIN$)$ is not supplied to the payer in the required manner

b$.$ Any of these is correct

c$.$ IRS notifies the payer that the TIN provided is incorrect

d$.$ Taxpayer fails to certify that they are not subject to backup withholding for underreporting of

interest and dividends