Homer and Marge decide to form a company called Duff Enterprises Pty Ltd (Duff) to undertake a business selling beer. Before the company is registered, Homer enters into a contract on behalf of Duff with Otto Pty Ltd for the purchase of a bus. Which of the following is incorrect:

a. If Duff was registered and didn't ratify the contract with Otto Pty Ltd, neither Homer nor Marge would could be liable to Otto Pty Ltd for damages.

b. If Duff was registered, it could ratify the contract by its directors passing a resolution ratifying the contract.

c. If Duff was registered, Homer and Marge would both be regarded as promoters of Duff.

d. If Duff, or a company reasonably identifiable with it, is never registered, Homer may be liable to Otto Pty Ltd for damages.