Indicate whether the following statements are "True" or "False" regarding the application of ASC 740.

a.If disclosure is required, the computation is based on the probabilities associated with the position not being challenged, or with it being challenged using a negotiated settlement or litigation.

b. The recognition and measurement of uncertain tax positions must be reassessed at each reporting date.

c. A tax benefit from an uncertain tax position may be recognized in the financial statements only if it is probable (a greater than 80 percent likelihood) that the position would be sustained on its technical merits.