Which one of the following statements is false after the Wrigley decision? Choose an answer and briefly explain a. There is a de minimis level of activity permitted beyond solicitation that will not create an income tax obligation. b. Providing company cars to sales personnel will be protected as solicitation. c. Recruiting and training sales representatives in state will receive P.L. 86-272 protection. d. Having trade shows in state will exceed the protection of P.L. 86-272.