Identify the incorrect statement.

Select one:

a$.$ Interest income is identified on a T$5$ slip issued by the institution that pays the interest.

b$.$ Dividends are paid to shareholders from the corporation's after$-$tax earnings.

c$.$ Capital losses incurred in a year are first subtracted from capital gains of the same year, and any net losses can be carried back five years.

d$.$ Employment income and deductions are identified on a T$4$ slip issued by the employer.