Concerning Form $8879,$ whose purpose is to electronically transmit the signatures involved with an electronically filed tax return, which of the following statements is true?

Question $95$Select one:

a$.$

Form $8879$ relieves the taxpayer of any responsibilities involving the filing of his or her tax return when it is electronically filed by a separate tax preparer or electronic return originator $($ERO$)$

b$.$

The ERO must always complete the certification in Part III of Form $8879$

c$.$

Form $8879$ is physically mailed to the IRS, to the same address a paper tax return would have been mailed to$,$ with $3$ days after the ERO receives the acknowledgment of receipt from the IRS

d$.$

All of the statements are false $($not true$)$

e$.$

All of the statements are true