If the special election under 83(b) is made as a result of a restricted property transaction, which statement is false?

	a.	A factor supporting making the 83(b) election is the expectation the property will appreciate substantially.
	b.	Ordinary income is recognized on the excess of the FMV over the amount paid for the property on the date received.
	c.	Any appreciation on the property after receipt is treated as capital gain.
	d.	A deduction is allowed to the employee for any taxes paid on the original amount included in gross income if the property is subsequently forfeited.
	e.	None of the above is false.