Indicate whether the following statements are "True" or "False" regarding the deduction disallowance provisions associated with public policy limitations$.$

a$.$ The courts developed the principle that a payment in violation of public policy is not a necessary expense and is not deductible.

b$.$ Two$-$thirds of the treble damage payments made to claimants resulting from violation of the antitrust law are deductible expenditures.

c$.$ To be disallowed, the bribe or kickback must be illegal under either Federal or state law and must also subject the payor to a criminal penalty or the loss of a license or privilege to engage in a trade or business.

d$.$ Legal fees incurred in connection with a criminal defense are deductible only if the crime is associated with the taxpayer's trade or business or income$-$producing activity.