Indicate whether the following statements are "True" or "False" regarding income tax treatment of corporations.

a.	Gains and losses from property transactions are handled similarly. Whether a gain or loss is capital or ordinary depends upon the nature of the asset in the hands of the taxpayer making the taxable disposition.
b.	Like individuals, corporations are not allowed a deduction for interest paid or incurred on amounts borrowed to purchase or carry tax-exempt securities.
c.	The $100 floor and 10 percent-of-AGI limitations on the deductible portion of personal casualty and theft losses applicable to individuals apply to corporations.
d.	Like individuals, corporations must be concerned with classifying deductions into deduction for and deduction from categories.