Which of the following statements is correct regarding the proxy solicitation requirements of Section 14(a) of the Securities Exchange Act of 1934?

a. A corporation does not have to file proxy revocation solicitations with the SEC if it is a reporting company under the Securities Exchange Act of 1934

b. Current unaudited financial statements must be sent to each stockholder with every proxy solicitation

c. A corporation must file its proxy statements with the SEC if it is a reporting company under the Securities Exchange Act of 1934

d. In a proxy solicitation by management relating to election of officers, all stockholder proposals must be included in the proxy statement

which is the right answer