Statement evaluation. Indicate whether each of the following statements is (i) always true, (ii) sometimes true, or (iii) never true. For those that are (ii) sometimes true; explain when the statement is true. a. All necessary XBRL tags were developed by the XBRL Consortium. b. Companies must use software to prepare XBRL instance documents. c. Companies that do business in a single country do not need XBRL. d. DiversifiedorganizationsshoulduseXBRL. e. General ledger software can create XBRL tags. f. OrganizationsthatadoptXBRLmustcreatetheirownnamespace. g. Publicly traded companies must use XBRL for SEC reporting. h. XBRL adopters must create specific internal controls for XBRL. i. XBRL is a nonproprietary system. j. Only general purpose financial statements can be formatted as XBRL instance documents