Which of the following statements regarding income tax returns at deathare correct?

I Filing a T1final return is optional.

II In addition to the final T1 return, there are three elective returns.

III The return for rights and things can include unpaid dividends.

IV If a Rights and Things return is filed in addition to a T1return,you can elect to includecommission income on either.

	a.	II and III
	b.	I and III
	c.	II and IV
	d.	I only