Which citation refers to a U.S. Tax Court decision? a. Portland Manufacturing Co. v. Comm., 35 AFTR2d 1439 (CA-9, 1975). b. Bausch & Lomb, Inc. v. Comm., 933 F.2d 1084 (CA-2, 1991). c. Westreco, Inc., T.C. Memo. 1992-561 (1992). d. None of the above. e. Apollo Computer, Inc. v. U.S., 95-1 (USTC 50,015 (Fed.Cl., 1994)