Which of the following is the best to describe the requirement(s) to maintain a REIT status?

Group of answer choices

a. At least 75% of the gross income must be derived from rents, mortgage interest, gains from sale of real estate

b. No more than 50% of a REIT's shares can be owned by five or fewer shareholders

c. At least 90% of a REIT's taxable income must be distributed to shareholders as dividends

d. All of the above are REIT requirements