For the following statements, indicate either "True" or "False" regarding what is the "actually paid" requirement for the deduction of an expense by a cash basis taxpayer.

a$.$The expenses of cash basis taxpayers are deductible only when they are actually paid with cash but not property.

TrueFalse

b$.$Promising to pay or issuing a note does not satisfy the actually paid requirement.

TrueFalse

c$.$At the time taxpayers charge expenses on their credit cards, they are allowed to claim the deduction.

TrueFalse

d$.$For a cash basis taxpayer, actual payment does not ensure a current deduction.

TrueFalse