Which of the following, if any, correctly describes the research activities credit?

a. The research activities credit is the greater of the incremental research credit, the basic research credit, or the energy research credit.

b. If the full research activities credit is claimed for a taxable year, the research and experimentation expenditures on which that credit is computed will not be fully deductible in that year.

c. The credit is not available for research conducted in Puerto Rico.

d. Personal service corporations qualify for the basic research credit.

e. The energy research credit is allowed only for in-house expenses incurred in a corporation manufacturing solar or wind energy equipment.