Indicate whether the following statements are "True" or "False" regarding the related parties.

a$.$ Related parties include brothers and sisters, spouse, ancestors $($parents and grandparents$),$ and lineal descendants $($children and grandchildren$)$ of the taxpayer.

b$.$ Related parties include two corporations that are members of a controlled group.

c$.$ Related parties include a corporation owned more than $35$ percent $($directly or indirectly$)$ by the taxpayer.

d$.$ Constructive ownership provisions are applied to determine whether the taxpayers are related.