Indicate whether the following statements are "True" or "False" regarding the circumstances under which the cost of repairs to the damaged property can be used to measure the amount of a casualty loss. a. The repairs do not extend beyond the damage suffered. b. The repairs are necessary to restore the property to its condition immediately before the casualty. c. The value of the property after the repairs, as a result of the repairs, exceeds the value of the property immediately before the casualty. d. The amount spent for such repairs is not excessive.