Select "True" or "False" to identify some reasons why taxpayers often have more than one alternative for structuring a business transaction.

a$.$ Tax law contains many "gray" areas that are open to interpretation.

b$.$ The complexity of the tax laws makes it difficult at times to determine the correct treatment.

c$.$ The possibility of different interpretations of the tax law allows for different treatments.

d$.$ The simplicity of the Federal tax law makes it easier to come up with different treatments.