I am confused with my answers, I nerd explanation on why the statements are wrong or correct.

8. When will an inherited property be considered as owned by an unregistered partnership? I. When the property remained undivided for more than ten (10) years. II. When no attempt was ever made to divide the same among the co-heirs, nor was the property under administration proceedings nor held in trust a. Only condition I is required. b. Only condition II is required C. Conditions I and II are required d. None of the above17. Statement 1: When an estate, under administration, has income- producing properties, the annual Income of the estate becomes part of the taxable gross estate. N Statement 2: When an estate, under administration, has income- producing properties and its income during the year is distributed to the heirs, the income so distributed is taxable to the heirs as part of their gross income for the year. a. Statements 1 & 2 are false 2 b. Statement 1 is true but statement 2 is false C. Statement 1 is false but statement 2 is true d. Statements 1 and 2 are true