Indicate whether the following statements are "True" or "False" regarding deductions for estates and trusts.

a$.$ Expenses attributable to the production or collection of tax$-$exempt income are not deductible.

b$.$ Under $642($g$),$ amounts deductible as administration expenses or losses for estate tax purposes $($under $2053$ and $2054)$ cannot be claimed by the estate for income tax purposes, unless the estate files a waiver of the estate tax deduction.

c$.$ Trusts and estates are not allowed cost recovery deductions.