Which one of the following statements is incorrect?

Question $2$Select one:

a$.$

For tax professionals, tax research is often critical in determining the tax consequences of client transactions.

b$.$

The objective of tax research is to maximise the taxpayer's after$-$tax return.

c$.$

Tax research encompasses a thorough analysis of relevant tax laws in relation to a client's specific situation in order to determine the appropriate tax consequences.

d$.$

Secondary resources are most important for the rationale and conclusions drawn in tax research.