Which of the following must a corporate taxpayer do to properly reconcile its financial books and records and income tax return?

	a.	A corporate taxpayer with total assets of $10 million or more on the last day of the tax year is required to file Schedule M-3 along with Schedule M-1.
	b.	A corporate taxpayer with total assets of $10 million or more on the last day of the tax year is required to file Schedule M-3 instead of Schedule M-1.
	c.	A corporate taxpayer currently under audit by the IRS is required to file Schedule M-3.
	d.	A corporate taxpayer with deferred tax liabilities of $10 million or more on the last day of the tax year is required to file Schedule M-3.