Which of the following statements regarding salaries and wages is true?

a$.$ The amount in Box $1$ of Form W$-2$ is reported directly on Line $1$ of Form $1040.$

b$.$ A significant minority of people earn income in the United States by serving as an employee of a company.

c$.$ An employee should receive a Schedule A from an employer providing information about the wages paid to that employee during the year.

d$.$ Less than $50\%$ of all tax returns filed include some amount for wages and salaries.