Which of the following statements are false? O a. Unrestricted tax relief may be claimed on covenants in favour of a person's permanently incapacitated minor child O b. A deed of covenant must be capable of lasting for more than six years O c. Unrestricted tax relief may be claimed on covenants in favour of permanently incapacitated adults O d. Income tax at the standard rate must be deducted when paying a deed of covenant