Indicate whether the following statements are "True" or "False" regarding AICPA Statements on Standards for Tax Services.

a.	The Statements are enforceable standards of professional practice for AICPA members working in state or Federal tax practice.
b.	In preparing a return, a CPA must verify information furnished by the client or by third parties.
c.	A CPA should make a reasonable effort to obtain from the client, and provide, appropriate answers to all questions on a tax return before signing as preparer.
d.	The CPA should not take a questionable position based on the probabilities that the client's return will not be chosen by the IRS for audit.
e.	A CPA may prepare a tax return using estimates received from a taxpayer if it is impracticable to obtain exact data.