For each of the following statements, select either "True" or "False" regarding the tax treatment between a community property state and a common law state.

a$.$ Under a community property system, all of the earnings of each spouse are considered owned by the other spouse.

b$.$ Under a community property system, one$-$half of the earnings of each spouse are considered owned by the other spouse.

c$.$ The difference centers around the property rights possessed by single persons.

d$.$ In a common law system, each spouse owns whatever he or she earns.