Martha is the executrix of Jenna's estate. while going through Jenna'sfinancial documents, Martha realizes there are several unpaid amounts that Jenna was supposed to receive. as Martha is considering an optional right or things return for Jenna which of the following statements is true? a) The rights and things return must be filed no later than one year after CRA mails the notice of assessment or notice of reassessment for the final return. b) salaries commissions and vacation pay are considered employment rights or things if they were owned to Jenna at her time of death andare for a pay period that concluded after Jenna'sdeath. c) right or things are essentially amount that, had Jenna lived to receive them, would not have been included in her taxable income d) to file the right or things return, Martha should use a journal return form and needs to mark "70(2)" on the top right corner of the first page, referencing the pertinent section of the Income Tax Act