Which of the following, if any, correctly describes the research activities credit? it. The credit is only avaitable if the taxpayer's research expenditures coced an anneal dollar amount published by the IRS b. The credit is not available for research conducted outside the United Sutes c. All corporations qualify for the basic research eredic. d. The research activities credit is the greater of the incremental research crafit, the basic research eredit, or the energy research credit