A taxpayer buys and swaps NFTs and stablecoins throughout the year. Are they going to have to mark "yes" to the digital asset question on the Form 1040 for the return? Select one: a. No, since the question doesn't specifically state that they have cryptocurrency they don't have to indicate "yes" on the digital asset question. b. No, the IRS doesn't have such language on the Form 1040 series of returns. c. Yes, since the "swap" part of the NFT and stablecoin ownership counts as a form of disposition which constitutes a reportable digital asset transfer. d. Yes, because simply owning any form of digital asset, including NFTs and stablecoins, are reportable with a "yes" on the Form 1040 regardless of activity with the asset.