Once the assets of a trade or business have been acquired, the residual allocation method refers to: Select one:

a. a division of active and passive losses acquired after one year following purchase

b. price differentiation that takes into account only the original basis of assets, and not their fair market value

c. a system in which tangible and intangible assets have their prices allocated between them

d. Both "a division of active and passive losses acquired after one year following purchase" AND "a system in which tangible and intangible assets have their prices allocated between them."