Which of the following statements is correct regarding the disclosure of tax documents by exempt entities?

a. Forms 990 and 1023 must be readily available to the general public.

b. Posting the required tax forms on the Internet is an acceptable technique for satisfying the "widely available" requirement.

c. Copies of the three most recent Forms 990 must be made available to the public.

d. "Posting the required tax forms on the Internet is an acceptable technique for satisfying the "widely available" requirement", "Forms 990 and 1023 must be readily available to the general public", and "Copies of the three most recent Forms 990 must be made available to the public" are all correct.