Which of the following statements is correct?

Group of answer choices

a. IRS does not care whether a firm pays out dividends or conducts regular stock repurchases.

b. NYSE only allowed fairly large and well established firms to list on it in the past.

c. If a firm fails to pay dividends, shareholders are allowed to force it into bankruptcy.

d. Even if managements dividend policy for the future is not sustainable, there is no consequences of any kind to the firm.