The Corporate Information worksheet asks the question, "Complete the return from GIFI?" Which of the following statements is INCORRECT?

a$.$ GIFI refers to generally indexed financial information.

b$.$ If you answer yes, the amounts from the corporation's financial statements must be entered on schedules $100$ and $125.$

c$.$ Schedule $100$ reports the amounts from the corporation's balance sheet.

d$.$ Schedule $125$ reports the amounts from the corporation's statement of income.

e$.$ GIFI indicates that the financial information from the corporation's financial statements is not entered, as the T$2$ is prepared for income tax purposes only.