Lucy owns a craft store and a dry cleaning business in New York. She also owns a craft store and a dry cleaning business in Miami.

Indicate whether the following statements are "True" or "False" regarding possible groupings for tax purposes. Assume reasonable methods of applying the facts and circumstances test prevail.

a.	All four activities may be grouped into a single activity because of common ownership and control.	TrueFalse
b.	The craft stores may be grouped into an activity, and the dry cleaning stores may be grouped into a separate activity.	TrueFalse
c.	Each of the four activities may be treated as a separate activity.	TrueFalse
d.	The New York activities may be grouped into an activity, and the Miami activities may be grouped into a separate activity.