Which of the following statements regarding the rules of the trust bank account are incorrect when funds are transferred from the trust account to the business account? Select one: a. Surplus clients' trust funds may be transferred from the trust bank account to a separate trust savings account or other interest-bearing account. b. The trust bank account should always reflect a debit balance to ensure no irregularity occurs. c. The amount drawn from the trust bank account may exceed the amount kept in trust on behalf of the client. d. Funds may be transferred from the trust bank account to the business bank account when applying the required requirements