Which of the following statements about uncertain tax position disclosures is false?

Multiple Choice

a) ASC 740 requires a company to disclose the amount of unrecognized tax benefits for each country in which it files a tax return.

b) ASC 740 requires a company to disclose the aggregate amount of unrecognized tax benefits, separated between U.S., state and local, and international tax positions.

c) ASC 740 requires a company to disclose the aggregate amount of unrecognized tax benefits without separation between U.S., state and local, and international tax positions.

d) None of the choices are correct.