Indicate whether the following statements are "True" or "False" regarding the sale of a sole proprietorship. a. Regardless of the form of the transaction, the sale of a sole proprietorship is treated as the sale of individual assets. b. If the amount realized exceeds the fair market value of the identifiable assets, the excess is attributed to goodwill, which produces capital gain for the buyer. c. Ordinary income property such as inventory will result in ordinary gains and losses