which of the following statements is correct regarding tax attributes? a) generally the amount of canceled debt must be used to reduce the tax attributes in a particular order b) the debtor may choose to use all or part of the amount of canceled debt to reduce the basis of depreciable property before reducing other tax attributes c) except for credit carryovers reduce the tax attributes $1 for each dollar of canceled debt that is excluded from income d) both statements a and b are true as they relate to tax attributes