Which of the following is the best defense against a charge to evade or defeat tax under IRC 7201: a. The taxpayer was not successful in their attempt to evade the tax. b. The taxpayer's deficiency was less than 10% of the actual amount due. c. The taxpayer believed that (s)he was compliant with the tax code. d. The taxpayer proves that (s)he intended to pay the tax shortfall at a later time