TRUE/FALSE?

1) Most corporations use the annualized income method to determine their required annual payment for purposes of making quarterly estimated payments. 2) Corporations may carry excess charitable contributions forward five years, but they may not carry them back. 3) The "family attribution" rules are automatically waived in a complete redemption of a shareholder's stock. 4) For incentive stock options granted when ASC 718 applies, the value of the options that accrue in a given year always creates a permanent, unfavorable book-tax difference. 5) Green Corporation has negative current earnings and profits of ($100,000) and positive accumulated earnings and profits of $250,000. A $50,000 distribution from Green to its sole shareholder will be treated as a dividend because total earnings and profits is a positive $150,000.