Indicate whether the following statements are "True" or "False" regarding the deduction criteria for 162 and 212. a. The Code refers to reasonableness solely with respect to interest and employee benefits. b. To be deductible, any trade or business expense must be "ordinary and necessary." Such expenses are deducted for AGI. c. An expense is ordinary if it is normal, usual, or customary in the type of business conducted by the taxpayer and is not capital in nature. d. Neither "ordinary" nor "necessary" is defined in the Code or Regulations