Which of the following statements is true? a. The portion of a taxpayer's wages that are garnished by court order and forwarded to pay a delinquent bank loan are not taxable income to the taxpayer. b. Advance rental payments are taxed when earned, not when received, by an accrual-basis taxpayer. c. The benefits from a tax credit differ for different taxpayers according to their marginal tax rate. d. Leasehold improvements are not taxable to the landlord unless they are made in lieu of rent or rent is reduced because of the improvements. e. None of the answers provided is correct