Which of the following statements is correct with respect to the earnings and profits $($E&P$)$ limitation on Subpart F income of a controlled foreign corporation $($CFC$)?$

$($a$)$ If a category of Subpart F income or foreign base company income $($FBCI$)$ is reduced because of the E&P limitation$,$ such amount becomes a potential recapture amount in a subsequent year

$($b$)$ The CFC$\text{'}$s Subpart F income for any tax year is the amount of that Subpart F income irrespective of the E&P of the CFC

$($c$)$ The foreign tax credit limitation categories do not play an important part in the E&P limitaion on subpart F income and potential subsequent recapture

$($d$)$ Where a CFC$\text{'}$s Subpart F income exceeds its E&P for the tax year, the excess reduces all Subpart F income on a pro$-$rata basis