Identify the true statement from the following: a. If output tax is less than the input tax, the difference amount is payable to Local Tax Authority by the company b. If input tax is less than the output tax, the difference amount can claim back from the Local Tax Authority by the company. c. If input tax is greater than the output tax, the difference amount is payable to local Tax Authority by the company. d. If input tax is greater than the output tax, the difference amount can claim back from the Local Tax Authority by the company