With regard to Texas state law, which of the following is correct:

a. None of the other choices are correct.

b. A "series limited liability company" requires that each series have its accounting records maintained for that particular series separately from the other assets of the company or any other series.

c. A "series limited liability company" does not require that each series have its accounting records maintained for that particular series separately from the other assets of the company or any other series.

d. A "series limited liability company" requires that each series have its accounting records maintained for that particular series separately from the other assets of the company or any other series, only if the certificate of formation does not identify the "limited liability company" as a "series limited liability company".