Abby, a tax preparer, has received several questions from resident and nonresident aliens about claiming tax treaty benefits. Which of the following statements is correct? Question 58Select one: a. There is no time limit for claiming a treaty exemption. b. The IRS will notify the taxpayer if they are eligible for treaty benefits. c. The taxpayer may, in some cases, be subject to a penalty for failing to report applicable treaty benefits. d. Only nonresident aliens will be eligible for treaty benefits