Under IRC Section $83($b$),$ which of the following statements is$($are$)$ true regarding the $83($b$)$ election?

It must be filed no later than $30$ days after the date the property is transferred

Any subsequent appreciation in the value of the property is not taxable as compensation to the person who performed the services.

Any subsequent appreciation in the value of the property will be taxed as capital gain at the date of sale.

All of the above statements are true.