Determine whether the following statements are true and give an explanation or counterexample.

a. The linear approximation to f(x) = x² at x = 0 is L(x) = 0.

b. Linear approximation at x = 0 provides a good approximation to f(x) = |x|.

c. If f(x) = mx + b, then the linear approximation to f at any point is L(x) = f(x).

d. When linear approximation is used to estimate values of ln x near x = e, the approximations are overestimates of the true values.