please answer the three questions! Thank you! i will give rating!

QUESTION 34 Which of the following is a TRUE statement A. Both tax avoidance and tax evasion are legal B. Tax avoidance is illegal but tax evasion is not. C. Tax evasion is illegal but tax avoidance is not. D. Both tax evasion and tax avoidance are illegal QUESTION 35 Federal Reserve Bank Districts are identical to the number of Federal District Courts True False QUESTION 36 Proposed regulations need not be followed by taxpayers and are secondary tax law sources True False