Which statements below are correct:

Tax practitioners must not knowingly be associated with reports, returns, communications or other information where the practitioner believes that:

a$)$ there is a materially false or misleading statement;

b$)$ the statements or information are furnished recklessly;

c$)$ It is acceptable to not disclose all the information to SARS.

Select from the options below:

a$)$ and c$)$ above

b$)$ and c$)$ above

a$)$ and b$)$ above