Tax Drill $-$ Selection for Audit

Indicate whether the following statements are "True" or "False" regarding the selection of tax returns for audit.

a$.$ An audit might materialize if information returns $($e$.$g$.,$ Form W$-2$ and Form $1099)$ are $$ not in substantial agreement with the income reported on the taxpayer's return.

b$.$ Some returns are selected because the IRS has targeted a specific industry or type of tax return for in$-$depth review.

c$.$ Most individual returns are examined about two years from the date of filing.

d$.$ If an individual uses the standard deduction there is a greater probability of an audit.