Indicate whether the following statements are "True" or "False" regarding tax planning opportunities associated with $1231.$

a$.$ If a taxpayer has net operating loss $($NOL$)$ carryovers that are about to expire, the recognition of ordinary income from recapture would not be advisable.

b$.$ Immediate recapture can be avoided upon the disposition of a $1231$ asset if the taxpayer replaces the property by entering into a like$-$kind exchange.

c$.$ If the taxpayer already has a capital loss for the year, the sale of $1231$ property at a gain should be postponed so that the net $1231$ gain is not netted against the capital loss.