Identify the correct statement.Select one: a$.$ Capital losses incurred in a year are first subtracted from capital gains of the same year, and any net losses can be carried back three years. b$.$ Employment income and deductions are identified on a T$5$ slip issued by the employer. c$.$ Dividends are paid to shareholders from the corporation's before$-$tax earnings. d$.$ Interest income is identified on a T$4$ slip issued by the institution that pays the interest.