which of the following is true beginning in 2017 regarding safe harbor from penalities for failure to file correct information returns and faiure to furnish correct payee statements for some de minimis errors

a. in general the recipient of an erroneous return may make an election that the de minimis error safe harbor not apply

b. de minimis safe harbor rules regarding failure to file correct information returns and failure to furnish ca=orrect payee statements expired Dec. 31, 2016

c. de minimis safe harbor rules regarding filure to file correct information returns expires in dec. 31, 2016 however thise rules regarding failure to furnish correct payee statement remain in effect for the 2017 tax year

d. in fact the recipient of an erroneous information return may never make an election that the de minimis error safe harbor rules do not apply to the issuer ot the erroneous information return